| Internet live broadcasting,as one of the representatives of the new economic format,has developed rapidly.The segmentation fields of live broadcasting are constantly strengthened,with stronger pertinence,and it has gained a fixed customer group.The wave of national live broadcasting makes live broadcasting and watching live broadcasting gradually become an indispensable part of people’s life.On the one hand,the rapid development of live streaming has boosted consumption,solved some employment problems,and created greater benefits for the Internet celebrity economy,making outstanding contributions to economic development.New economic model,on the other hand,because of the Internet’s revenue recognition mode and the traditional enterprise revenue recognition model is put in bigger difference,and along with the promulgation and implementation of new accounting standards,corporate accounting treatment in the live webcast will result in a change to the new,so live for this type of corporate revenue recognition problem has become a problem worth studying.Kuaishou Technology Co.,Ltd.is a comprehensive Internet enterprise.As a large short video platform and live broadcast platform with a wide audience in China,it has a large number of users,a mature business model,a large amount of income related to live broadcast and diversified profit methods,which is typical to a certain extent.By taking Kuaishou Company as a case,this paper can understand the specific application of the new accounting standards in the network broadcast industry and provide some reference and guidance for the revenue recognition of Internet broadcast enterprises.With the development of 5G and VR technologies and the impact of COVID-19,the development of live streaming industry has been pushed to a new climax.The current field of live streaming industry has been further subdivided,with a large influx of capital.This paper selects Kuaishou Network broadcast company as the research object,combines the characteristics of Kuaishou company and the characteristics of the live broadcast industry for research,and strives to draw universal conclusions.In this paper,in the process of writing,combined with the live webcast enterprise business model,and its innovative marketing mode of development,the live webcast enterprise recognition and measurement of income approach to further explore,purpose is to improve the accuracy and reliability of the enterprise information,facilitate enterprise combining with the information related to make a reasonable judgment and planning. |
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