Research On Revenue Recognition And Measurement Of Online Advertising Enterprises

With the development of modern science and network technology,internet-related industries have been rapidly growing and experiencing unprecedented change,and Internet advertising enterprises have also been rapidly developing,which accounting for a large proportion of the whole advertising industry.The new commercial advertising mode with the Internet presents special economic characteristics in business types,business processes and so on,which is different from traditional enterprises in accounting.At the same time,the innovation of business model makes the income more and more complicated and diversified,and the existing revenue criterion has many challenges in revenue recognition and measurement,which need to be further improved.In this context,the new revenue criterion is introduced.Because the new revenue criterion is principle oriented and has not been fully applied in the practice field,the accounting of Internet advertising enterprises in revenue recognition and measurement is still relatively chaotic.Through the method of case analysis,this paper points out the existing problems in revenue recognition and measurement of Internet advertising enterprises and puts forward relevant suggestions.Firstly,this paper briefly introduces the background and significance of the research on the income of Internet advertising industry,the research status of relevant fields at home and abroad,and so on.The second part summarizes the relevant theories of income criterion in China,and compares the differences between new revenue criterion,joint revenue criterion and current revenue criterion.The third part expounds the current situation of Internet advertising industry,the current situation and existing problems of revenue recognition and measurement of Internet advertising enterprises.The fourth part is the case analysis.Based on company A,this part conducts an in-depth analysis of the current situation and problems of revenue recognition and measurement in Internet advertising enterprises,and discusses the difficulties related to revenue in practice.The fifth part puts forward relevant suggestions for Internet advertising enterprises in the application of the new revenue criterion in the process.The last part is the conclusion,which elaborates the summary of the combination of theory and case analysis,in order to provide reference for standardizing the revenue recognition and measurement of Internet advertising enterprises.