The Influence Analysis Of The Income Criterion Changes Impact On Publishing Cultural Enterprises Of Domestic

The new income principles issued by the ministry of finance in our country on July 5,2017,converge with the international income principles.The implementation of the standards for increasingly cumbersome revenue recognition and measurement in practice provides a new solution.This revision has changed the core principle of income recognition which is "confirm income when the customer obtains the control right of the contract object",and unified the income recognition model.Compared with the existing income standards,the new income standards are revised to a larger extent.The revised standards have a certain impact on many industries in China,among which publishing cultural enterprises are greatly affected by the new standards.This paper mainly adopts the method of literature collection and case analysis to study what changes will occur in the adoption of new revenue standards in publishing culture.Firstly,this paper sorts out the relevant literature at home and abroad at present,combined with the revision background of China's new income standards and analyzed the influence of China's enterprises.Secondly,this paper analyzes the differences between the two standards from the aspects of income recognition and measurement,contract costs,and the handling of special transactions.Thirdly,through the analysis of the case enterprise,it is found that its current business is greatly affected by the new revenue standards in several aspects,the measurement of virtual currency in the game industry and the measurement of reward income in the live broadcast industry,the measurement of advertising income and membership fee measurement.Through the analysis of these aspects,the influence of the new revenue standards on the existing business accounting and concepts of enterprises is obtained,and the changes are analyzed with actual data.Finally,in addition to other aspects of income impact,this paper also combed out in detail,comprehensive consideration of the impact of the new income criterion on the case enterprise.The new income criterion not only affects the time point and amount of income recognition,but also has a certain impact on the recognition of enterprise taxes and fees,the use of information system,assessment index and comprehensive budget,etc.