Research On Virtual Assets And Revenue Recognition Of Webcast Platform

With the rapid development of the Internet era and the rapid development of Internet economy,the Internet as a general medium makes the enterprise an important connection point in the global network supply chain,and arises at the historic moment,such as the new enterprise system such as online business and Internet business.Since 2016,all kinds of network broadcast platforms have sprung up like the times,and a new industry with great vitality has grown and expanded.A series of accounting problems,recognition problems and measurement problems brought about virtual assets and revenue by the emerging industry have become a new challenge.This paper selects the H network broadcast platform as an example,through summarizing the traditional accounting recognition standards of virtual assets and traditional recognition criteria of revenue,coupled with the industry broadcast platform background and business process problems to a series of network broadcast platform on virtual assets and revenue analysis.Through theoretical analysis,introducing the industry and business background,flow chart showing the business model,operation and other aspects of the analysis,to provide a reference to this emerging industry for the recognition standards,account setting,accounting treatment and disclosure of virtual assets,as well as recognition criteria,recognition time point,account setting,accounting treatment and disclosure of revenue.