Revenue Recognition And Measurement Of Net Literature As Case Of Z Enterprise

The mobile Internet is undergoing vigorous development.The transaction mode of the Internet economy has also been continuously changing.The current basic theory and measurement methods for revenue recognition are becoming more and more difficult for the Internet industry to adapt.As a brand-new industry,net literature has not put forward detailed guidelines for accounting standards.This makes the application of standards in revenue recognition more complex.There are some problems in the timing and amount of revenue recognition,which affects the quality of accounting information.This thesis mainly analyzes the revenue recognition of the network literature industry based on relevant theories of income recognition and current standards,etc.In the analysis process,CAS 14 is mainly quoted.This article analyzes the operating mode of network literature industry and revenue confirmation method and finds that there are indeed many difficulties in revenue confirmation in the practice process,such as online reading income confirmation methods,accounting treatment of reward virtual items,and copyright operation income problems.By drawing lessons from the newly revised requirements of the customer contract revenue guidelines,the newly revised revenue guidelines provide guidelines for some of the company's treatment methods on some issues.For the recognition of online reading income,three possible treatment methods in accounting are proposed.Combining the concepts of control rights transfer and performance obligations,the reader is expected to read the method of amortizing the recognition income within the life span to enhance the income's accuracy of the amount and the time point of recognition.Aiming at the accounting treatment of rewarding items,a reasonable division of transaction contracts was proposed and reasonable accounting treatment suggestions were proposed for their reward behavior.In view of copyright operating income,this thesis proposes that the amount of income should be measured in terms of total amount or net amount based on several judgment criteria for principal principals and agents proposed in the “Accounting Standard for Business Enterprises No.14”.