| Mobile online game is an important product of the development of portable sets,internet as well as people's increasing needs of entertainment.Recent mobile games are far more than the ones with simple designs and rules,such as Tetris and Gluttonous Snake.They have evolved into ones that compose of strong portability,great pleasure and even social networks,such as Happy Xiaoxiaole from Happy Elements and The Honor of Kings of Tecent.The evolvement and innovations of those games have been based on new technologies and the behaviors of players.However,recent accounting standards cannot serve as effective instructions in recognizing those of mobile game companies.This gives significance to the research in finding a more suitable way to recognize the revenue of mobile online game companies on selling virtual goods.This essay may provide a reference based on relevant rules in revenue recognition,experts' explanation about those rules and example analysis on related companies,such as Happy Elements.This essay is divided into five parts: the first part mainly includes research background on the theme and its significance,in which researches done by scholars from home and abroad are concluded to set up the research methods and innovation points in this essay;the second part is the summarization of relevant theories which is made of three parts: the conclusion of the property and characteristics of major mobile online companies' revenue,the discussion about referring accounting standards and the comparison of that used on recognizing goods' revenue;the third part is case study on Happy Elements.In this part,the background and the strategic goals of Happy Elements will be introduced,and the analysis on its status of revenue recognition will also be involved;the fourth part is analysis on what suggestions can be applied to Happy Elements' revenue recognition methods according to the case study;the last part includes conclusion and research prospect. |
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