Research On Revenue Confirmation Of Web Live Platform

With the rapid development of the online live broadcast industry,the number of users and operating income of the live broadcast platform has increased significantly.As the focus of public attention,there are also many problems under the prosperity of the industry.The emerging nature of Internet live broadcast,the particularity and complexity of its transactions have brought challenges to practical processing.At present,the existing standards do not set specific standards for specific industries and specific services.How to properly recognize revenue in practice is a major problem for the webcast industry.At present,there are various profit models for live broadcast platforms,and the revenue recognition methods under different models are different.This article takes Company H as the research object,and sorts out the basic ideas of this article by reading existing literature at home and abroad.The first chapter is an introduction,which introduces the research background,research significance,literature review,and research ideas of the article.The second chapter mainly defines professional terms,and introduces the income criteria,the reform process,and the five steps of income recognition.The third chapter introduces the general situation of the webcast industry,including five parts:definition,development history,profit model,current status of revenue recognition,and current status of game currency revenue recognition.The fourth chapter is a case study of company H,introducing the company H's profile.By analyzing the current status of company H's revenue recognition,it analyzes the representative problems in revenue recognition under reward income,advertising income,and game intermodal revenue.The fifth chapter gives the feasibility suggestions from the aspects of live broadcast platform revenue confirmation and live broadcast platform operation management.This article takes company H as the research object and discusses the revenue recognition problem of online live broadcast companies in combination with the profit model.The accuracy of industry revenue confirmation information improves the comparability within the industry,thereby reducing various risks.It is hoped that the research suggestions in this article can be used for reference to other enterprises that have developed on the Internet.