Research On The Impact Of The New Revenue Standards On The Revenue-related Issues Of A Online Game Companies

Income plays an important role in accounting elements,and it is also an important financial indicator for an enterprise.As the economy has developed rapidly in the 21st century,the accounting treatment of economic business has become more and more complex and demanding,and the corresponding demand for revenue recognition,measurement and disclosure has also changed greatly.In order to provide better accounting information,the Ministry of Finance issued a new income standard in July 201 7,which has changed greatly compared with the original income standard.The promulgation of the new income standard will have an impact on the income treatment of many industries,including the growing online game industry in recent years.Most of China's online game enterprises are listed companies in China,and will implement the new income standard in 2020.Some of them will also implement the new income standard in 2021.Therefore,the impact of the implementation of the new income standard on online game enterprises needs further study.This paper takes company a as a case company,combines the current situation,and takes the new income standard as the background,studies the impact of the implementation of the new income standard on online game enterprises,and what problems may be encountered in the implementation process,and puts forward corresponding suggestions based on this.This paper is divided into the following five parts:the first part is about the introduction of the research background and the value of this paper,and gives a summary of the interrelated research literature at home and abroad,looking for the innovation of this paper,based on which the research ideas and methods of this paper are described.The second part is a summary of the interrelated theories and provides a basic principle for the later analysis.The third part is about the fundamental state of online game industry and the influence of the change of income standard on online game enterprises.The fourth part,case analysis,analyzes the impact of the implementation of the new income standard on the recognition,measurement and presentation of a company's income,as well as the evaluation of the economic consequences,and summarizes the issues that need to be paid attention to when implementing the new income standard.The fifth part,the conclusion,mainly for the new income standard may bring to the enterprise which aspects of the impact and the need to pay attention to the issues put forward the corresponding recommendations.The novelty of this paper is shown in the contrasting study of the new and old income standards,combing out the impact of the new income standards on the A-game enterprises,and further in-depth analysis of the economic consequences.At the same time,in the suggestion part,it provides a suitable mode for the virtual props revenue sharing period of a online game enterprise.The practical significance of this paper is to focus on the analysis of the impact of the new income standards on the income of a network enterprise,to summarize the possible problems,to make suggestions for the implementation of the new income standards for online game enterprises,to facilitate the smooth implementation of the new standards for online game enterprises,to improve the quality of accounting information,and to make network game enterprises develop healthily.