Research On Revenue Recognition And Measurement Of Live Broadcast Enterprises

With the development of society and the advancement of technology,the number of users of online entertainment applications is increasing.Among them,the growth rate of webcast users is the highest,and webcasting has gradually become an indispensable part of the lives of netizens.However,unlike the thriving online broadcasting industry,the accounting treatment of the entire industry is not perfect.The particularity of the nature of the Internet industry makes its accounting treatment different from traditional enterprises.For example,the identification and measurement of income is still worth a lot of places.the study.This paper puts forward some suggestions for the accounting treatment of the standard live income of the Internet live broadcast industry through the case analysis method.The paper starts with three business models and four forms of income sources,closely combines the relevant content of the latest income standards at home and abroad,analyzes the rationality of the case company's income recognition and measurement methods,and proposes the problems based on the different forms of income sources.Targeted advice.Reward income should first define the contract management mode,and carry out different accounting treatment according to the different contracting mode;the member value-added service income should identify the performance obligations of the live broadcast enterprise,and judge whether it should be apportioned during the member service period;In terms of income,the flexible use of accrual system,the focus of revenue recognition is on the confirmation of the completion of the performance obligation;at the same time,taking into account the needs of the case enterprises and the future development of the same industry,supplement the ecommerce income and may appear The issue raised constructive comments.In the case analysis of the four forms of income sources,the case enterprises have some special problems that need attention,such as the precipitation of virtual currency,advertisement replacement,etc.This paper also analyzes these special problems and puts forward some normative suggestions.Hope can play a certain role.