Research On Revenue Recognition Of Mobile Games

As one of the six major elements of accounting,revenue recognition is very important.It will affect the accuracy of the statements of the project and the authenticity and reliability of the financial report.The mobile game industry has gradually become the main source of income for the domestic game industry by virtue of its inherent advantages such as portability,extensive user groups,and low development costs.The purpose of my research is to systematically study the revenue recognition under different operating modes and profit models in the mobile game industry according to the current accounting standards in our country and the latest developments in international standards.Combined with the case of Shanghai YOUZU interactive,to solve the problems that may occur in the practice of revenue recognition,a reasonable solution is discussed,which not only helps to objectively evaluate the profitability of mobile game makers,but also provides some reference and evidence for reasonable revenue recognition of top system design.After nearly half a year's preparation work,reading relevant documents,understanding the history of the development of mobile games,trying to interpret and use the rules related to income recognition in the enterprise accounting standards,the main logical framework of this article formed gradually: starting from the theoretical basis,summarizing how to determine the exact definition of income in the accounting standards,what are the conditions and forms of revenue recognition,and combine the industry chain model,business process and charging model of the mobile game industry to analyze and summarize the industry at an overall level.At the same time,combined with the case of Shanghai Youzunet Co.,Ltd.,focusing on its business model,revenue sources,revenue recognition methods,the article analyses itsadvantages in the mobile game development,on-line operations and other processes And the shortcomings and solutions related to these problems are discussed,especially the problems that exist in the accounting of the nomads network in revenue recognition,such as the unreasonable identification of the nature of virtual currency/commodity income,the unclear processing of game promotions,and the unprocessed virtual currency that has not been used for a long time,etc.Finally,diverging from the case company to the future development of other companies in the industry,especially in the transition period when the new revenue guidelines are about to be implemented,on the issue of selecting the total amount method or the net amount method and how to deal with variable prices,the article creatively put forward its own views,so as to provide corresponding theoretical support for the development of the mobile game industry.