Research On The Confirmation Of Online Game Revenue

The network game and the rapid rise with the development of technology,the online game enterprises and traditional enterprises of different trading patterns,which make for the traditional enterprise accounting standards to a certain extent can not be matched with new business models in the Internet as the carrier,the problem in the enterprise income confirmation and measurement is particularly prominent.International accounting standards,American accounting standards,China's accounting guidance in this field is not very specific and clear.Therefore,it is of great significance to find out the way to confirm the income of online game companies.Based on the theory of revenue recognition,Kunlun and other online game companies would confirm the income of the case analysis for the online game companies to develop revenue recognition methods to provide reference and reference.Firstly,the research background,significance,research ideas and methods were introduced,and the related theories are summarized,including the definition and recognition of revenue,both at home and abroad on revenue recognition comparison theory.On this basis,this paper takes Kunlun web games company as a case,the online game revenue was analyzed,and some domestic and foreign online games company's revenue compared to the domestic and foreign gaming companies listed in the income policy to collect,and influence factors in time,the development of the industry and game props the factors such as the analysis of impact of revenue recognition of these aspects.The online game business revenue was evaluated,put forward problems to existing standards and challenges of online business income,the net swims the enterprise income confirmation suggestion mode,including improving the existing income confirmation standard ideas,distinguish different game operation pattern to confirm income respectively,in order to more accurately reflect the online business operation status.