Research On The Recognition And Measurement Of Revenue In Internet Gaming Companies

In recent years,with the advancement of internet technology,the graphics,content,and response speed of online games have been continuously upgraded to better meet players’ preferences.Online gaming has now become a dynamic industry with great potential and broad development prospects.However,as online gaming companies have different operating models from traditional commercial enterprises,with complex transaction items and a majority of sales realized through virtual networks and virtual goods,the recognition and measurement of revenue in online gaming industries can be challenging.Moreover,as a nascent industry,there is currently no specific guidance on accounting for online gaming companies’ business.Thus,how to reasonably apply new revenue recognition standards to recognize and accurately measure revenue has become a major accounting issue for online gaming companies.This paper mainly adopts case analysis and comparative analysis methods,combining income related concepts with new income standards as the theoretical basis,to introduce the overview and current situation of online gaming enterprises,and analyze the difficulties in recognizing and measuring the income of online gaming enterprises.Taking the well-known A online gaming enterprise in the industry as a specific case,this paper analyzes the current accounting treatment status of its three main economic businesses related to revenue,and compares it with other similar online gaming enterprises and their different treatment methods.The problems are found,the reasons for the above problems are analyzed,and relevant improvement suggestions are proposed from the industry perspective.The paper selects online game companies in emerging industries as the research object,and the research perspective is relatively novel.In the current implementation of the new income standards,conducting research on the recognition and measurement of income for online gaming enterprises not only helps them adapt to the current economic situation,but also enhances the guidance and universality of the standards.