Research On Revenue Recognition Of Online Game Companies Under CAS14 Revenue(2017)

China now encourages the cultivation and incubation of competitive and influential online game enterprises,so as to promote the upgrading and transformation of the game industry,and promote the optimal development of various game types.Online game enterprises are very different from real enterprises.Online games.Different from the recharge mode and sales mode of real enterprises,they have their own system.Compared,they are more special and more complex.This criterion,the network game business without clear specification guidance,CAS14(2017)revenue criteria,broke the original classification,reshape the income method,and,standard implementation time is short,no more available for reference example,accounting practice processing also need to slowly.This paper uses the literature study method and the case study method,first,First,by reading the literature to understand the differences and guiding ideology of different income guidelines,Operation mode of online game enterprises,Income model and income recognition methods under different standards have a certain understanding;next,Starting with the different guidelines,To study the revenue recognition and impact of online game enterprises under the CAS14(2017)guidelines,I found that many companies have different choices of life cycle and different confirmation points of consuming items;And then,starting from the specific cases,Choose Kai Ying Network Company as the target company,Discover the problems they have encountered in the revenue recognition process,Specific have(1)limited use of virtual props revenue recognition bias in advance.(2)Permanent virtual props are not easy to judge the transfer point of the control point.(3)The precipitation income cannot react truthfully.In this regard,specific countermeasures are put forward,hoping to help kai ying network company to solve the above difficulties:(1)comprehensively improve the data collection ability and processing ability of the game system and financial system.(2)Integrate the player life cycle and the game life cycle to confirm the deferred period of permanent items.(3)Precipitation income shall be determined by the gradient period.Finally,this paper has two prospects for the implementation of CAS14(2017)standards in the online game industry.On the one hand,it hopes to formulate unified accounting standards application standards for specific businesses in the online game industry;on the other hand,it hopes to establish an information disclosure framework for the income part of the statement notes.