Research On Accounting Recognition And Measurement Of New Assets Under The Media Integration Business Of Publishing And Media Enterprises

At present,under the development of media convergence trend,publishing and media enterprises continue to emerge related emerging businesses,such as e-books,audiobooks,databases,etc.The assets formed in this business are named as new media convergence assets in this thesis.Since the Accounting Standards for Business Enterprises do not clearly stipulate the accounting recognition and measurement of this new type of asset,different companies have different accounting recognition and measurement methods for it.This leads to differences in the definition and processing of the asset by publishing and media companies,which makes the financial information of the asset in the industry less comparable,which is not conducive to the development of media integration business.This thesis uses the survey method to conduct on-the-spot investigation and literature survey on publishing and media enterprises,and summarizes the current accounting confirmation and measurement methods of publishing and media enterprises for new media integration assets by analyzing actual data and related literature,and compares and analyzes the existence of accounting treatment of this asset.In order to provide theoretical basis and practical guidance for the new type of asset accounting recognition and measurement of media integration,which are urgently needed by publishing and media companies,especially listed companies in the publishing and media industry.The main conclusion of this thesis is that the new assets of media fusion should be divided into digital publishing assets and software application assets according to the nature of assets.Digital publishing assets such as e-books,audiobooks,databases,etc.are generated by relying on content resources,do not have physical properties and exist as a current asset,so they do not meet the description of inventory and intangible assets in accounting standards,and should be regarded as " "Media Fusion New Assets" are separately recognized and measured.Software application assets are mainly products such as platforms for selling electronic publications,and should be recognized and measured as intangible assets.The accounting recognition and measurement of new media integration assets have many problems,such as low measurement accuracy,lagging information management methods,and irregular information disclosure.For the accounting recognition and measurement of new media integration assets of publishing and media enterprises,relevant suggestions are put forward.For example,in the aspect of accounting recognition,the classification of assets should be clarified and recognized separately,and in the aspect of accounting measurement,their specific valuation methods should be specified and classified and measured.Enterprise informatization management and supervision should be strengthened,and relevant regulations on accounting confirmation and measurement should be improved as soon as possible in terms of policies.