Research On The Impact Of Income Standard Reform On Online Game Industry

One of the six elements of accounting income,is also the important financial indicators in the income statement,and the profit statement is an important report in the financial report,how to calculate the income is one of the important work of the financial staff,so it has very important economic significance from the practical research on accounting theory to study income.From the current income accounting standards,different countries have different measurement methods,in the confirmation,measurement and disclosure of income have big differences and deficiencies;from the practical income terms,with the development of economy,especially the "Internet plus" era,the new economic pattern innovation,the current income criteria reveal more problems under the new economic form,economic form change will also promote income standards change,thus jointly issued by FASB and IASB combined revenue standards came into being.The joint income guidelines set up a completely new conceptual framework that identifies customer contracts as the basis for revenue recognition,which is also an important milestone in the development of income standards.China's current income standards are also under pressure from multiple changes.From the external terms of accounting standards in China has been committed to the continued convergence with international standards,so the need to constantly improve;from the internal perspective,with the development of market economy and the Internet "+" era,China's current income standards there are a variety of problems in the implementation process,especially the income recognition and measurement of complex transactions and new business problems.This paper makes a comparative analysis of the different income standards from two aspects of theory and practice of income standards,in practice choose Internet gaming companies as a starting point,its products and sales is virtual,complexity,and broad prospects for development.According to China Music Association of several games in 2016 China game industry report,in 2016,China's game industry scale 165 billion 570 million yuan,an increase of 17.7%.This article hopes to study the income recognition problem of representative T enterprises,and give some suggestions for the development and improvement of our country's income standards.This paper is divided into the following five parts:The first part of this paper introduces the background and significance of the research,and on the basis of relevant research literature at home and abroad,to explore the ideas and methods of interpretation.The second part explains the concept of domestic income standard.The third part,taking T enterprises as an example,analyzes and expounds the current situation of income confirmation.The fourth part focuses on the analysis of the existing problems in the current revenue recognition of T enterprises.The last part draws conclusion of this paper and give some advice on the analysis.