Analysis of Revenue Recognition Issues in the Online Game Industry under the New Standards

Duanlang Zhou

doi:10.54097/nmtkbk84

Authors

Duanlang Zhou

DOI:

https://doi.org/10.54097/nmtkbk84

Keywords:

Online game industry, Online game enterprises, New revenue criteria, Revenue recognition, Precipitation income

Abstract

With the continuous development of the Internet and the implementation of the new revenue standards officially announced by the Ministry of Finance in 2017, the recognition of revenue has a significant impact on the online game industry, which is related to the healthy development of the entire online game industry. Accounting treatment is also based on the recognition of revenue. This paper uses the investigation method and literature research method to study the online game industry revenue recognition under the new revenue criteria, which mainly includes three aspects: revenue recognition time point, transaction complexity, precipitation income, and puts forward suggestions, aiming to provide reference for the future online game industry revenue recognition related issues.

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