Research On Revenue Recognition And Measurement Of Image Copyright Transaction In Commercial Gallery SJ

Pictures,online literature,online music and video are known as the four digital carriers of the Internet industry.The accounting treatment of income is concerned on the Internet media industry,like computer games enterprises,but the research on income of the commercial galleries is rarely seen,comparability of accounting information is insufficient.Pictures are virtual and easy to spread,and the image copyrights business of enterprises has certain particularity,so it can be studied.Commercial gallery SJ is the head of the domestic commercial gallery enterprises,applying the new revenue standard in 2020.This thesis takes commercial gallery SJ as the object.Firstly,take the industry as the lead,to explore the basic operation mode of the industry,and the common characteristics of revenue recognition measurement.Secondly,based on the general situation and data of SJ commercial galleries,analyzing two problems in the measurement of income recognition,the one is the problems existing in the image licensing service,including three parts:(1)the unclear revenue recognition time;(2)the fuzzy accounting treatment of sales activities;(3)the indeterminate revenue recognition method for copyright trading business,the other is the problems existing in copyright litigation,according to Event Study Methodology,analyzing the negative impact of market performance caused by the irregular revenue processing process of copyright litigation which will have a negative impact on revenue,this problem will also cause the difference between non-operating income and litigation compensation and increasing the complexity of revenue recognition measurement.After analyzing the two problems,the causes of the problems are analyzed from the internal and external perspectives.Finally,according to the problems have found,putting forward countermeasures to standardize the accounting treatment methods of commercial galleries,so as providing certain reference and guidance for the picture industry and improve the comparability of the industry.