The Recognition And Measurement Of Live Broadcasting Platform Income

Since the year of 2015,broadcasting platform have attracted great attention from capital market in the form of high interacting communication and large scale of fans economy.Currently,Show,game and mobile broadcasting have been the three mainstream platforms and have seen quite a difference in respective business modes,especially the profit model,leading to great distinctions to the recognition of revenue and also its measurement.For now,some unreasonable accounting practices have been recorded in this industry,resulting in the reduction of quality of information.For now,a lacking research situation have been seen in current academia,corresponding to a confusing practical processing for current live platform.This paper takes domestic and foreign income guidelines into consideration and perform deep analysis on how to recognize and measure revenue of this industry in a true and fair way in solving specific questions existed in current business environment.This paper concludes that a proper proportion should be applied when virtual coins had been sold in terms of show platform while a defer application should be performed for game platform.For advertisement revenue and value-added revenue,accrual basis should be used in live broadcasting platform in replacing current cash basis,leading to a higher accounting information quality.