| Since the Internet entered China in 1995,it has gone through 20 years of rapid development,forming a series of Internet giants headed by Baidu,Alibaba and Tencent.In recent years,with the popularity of mobile intelligent terminal and the policy of "Internet plus" guide,the Internet industry has entered the fast lane of development.These Internet Co are very different from the traditional business model because of the operation model,which brings great challenges to the accounting,especially the recognition and measurement of income.Income confirmation and measurement issued by our current implementation of the Ministry of Finance in 2006 of the "Enterprise Accounting Standards No.14-income" in some areas is not suitable for Internet companies,Internet companies affect the quality of financial reporting.The international is also facing the same problem,so in May 2014,FASB and IASB jointly issued new revenue standards "International Financial Reporting Standards No.fifteenth-between the customer and the contract revenue generated",the basic criterion is introduced for the first time as the customer contract accounting confirmation.In the context of international convergence,in December 7,2015,the Ministry of Finance issued a draft soliciting opinions on soliciting the accounting standards for Enterprises No.fourteenth-income(Amendment).However,in view of the fact that the formal amendment regulations have not yet been established,according to the current accounting standards in China,many problems in the recognition and measurement of revenue in the Internet enterprises still can not be well solved.Based on combing and comparison of relevant provisions of domestic and foreign revenue standards,to confirm the four class income is representative of the measurement of the status quo,points out that the criterion can not be caused by problems in the practical operation.Fuzzy measurement and the uncertainty of the price problem for uncertain income,income point type,this article from the "guidelines" amendment proposed by the standard five step program to replace the revenue recognition classification constraints and strengthen the transfer of control,the ratio of income to determine the relaxation matching principle and to follow the generalized transaction price substitution the fair value measurement and suggestion.In addition,this article also from the practical point of view,to confirm the network sales income and total net point method of the choice of law,time and times on the Internet value-added services revenue recognition criteria,the Internet advertising exchange income and income amount uncertain price measurement and precipitationfunds interest should not be recognized as the third party payment suggestions are given income etc..The innovation of this paper is to study the current income income criterion,CAS14 criterion and joint draft,has carried on the analysis to the problems of the current standards do not apply income confirmation and measurement in the Internet business income and put forward their views and opinions.In addition,based on the difference between history of China’s Internet development and different business models,selecting the current class of relatively high income accounted for four of the representative analysis in the Internet industry income in our country,the research perspective is relatively new. |
