The Research On Revenue Recognition Of Internet Game Enterprises

In recent years,the online game industry has entered a new period of development.The game market scale expands rapidly,and the sales revenue shows the growth trend.In July 2017,the ministry of finance promulgated the revised revenue guideline,which replaced the "risk-reward model" with the "control transfer model",had a great impact on the revenue recognition of game enterprises.Based on the characteristics of independent operation,joint operation and third-party authorized operation modes of game enterprises,this paper analyzes the changes of the old and new income criteria from the aspects of the recognition of the income amount of game props,the recognition of the time point of game license income,the distinction between the main responsible person and the agent,and the variable consideration,etc.With the Perfect World Co.,Ltd.as the research object,based on the analysis of the defects existing in the current revenue recognition,with its 2017-2019 annual report data as the foundation,principles,according to the requirements of the new income principles focus on autonomous operation game revenue,authorized operation income,confirmation of contract,assets,liabilities,total net and the selection of simulated application and transformation,thus put forward the corresponding countermeasures and Suggestions,help new income standards listed within the territory of our country and application of game companies carried out smoothly.