现收入准则对网络直播平台的收入确认与计量的影响——以斗鱼TV为例
摘要
经济全球化的加快是从1990年时期开始，且国际投资、贸易和跨国公司等多方经济合作一片欣欣向荣的景象，资本市场规模不断外拓，各方资金流动日渐加快。在世界经济全球化的浪潮愈演愈烈的今天，会计准则国际趋同要求也日益迫切，各国纷纷开始采用国际财务报告准则，以此来降低本国会计制定成本、国际会计交易成本，使自身可以处于发展中的优势地位。我国为了适应自身发展需求，且与国际接轨，我国进行了会计准则改革，推出了新收入准则。
本篇论文以研究近年来新兴网络直播平台—斗鱼直播为例，分析新收入准则在网络直播平台会计核算的应用与不足。本文介绍了现收入准则的主要内容，对现收入准则与原收入准则进行了对比，以及网络直播的概念、特征与现状，在对斗鱼直播现状、收入来源和商业模式了解后，分析现收入准则在斗鱼直播日常业务会计核算中的应用，发现现收入准则在实际应用中存在的问题与不足。为解决问题，向网络直播平台和现收入准则提出相关建议，其建议具有一定参考价值。郭俊辰
关键字斋怎么读：现收入准则；网络直播平台；收入确认；虚拟商品
Abstract
The acceleration of economic globalization began in the 1990s, and multi-party economic cooperation such as international investment, trade, and multinational corporations is thriving. The scale of the capital market continues to expand, and the flow of funds from all parties is accelerating. With the globalization of the world economy intensifying today, the requirements for international convergence of accounting standards are becoming increasingly urgent. Countries have begun to adopt International Financial Reporting Standards to reduce their own accounting formulation costs and international accounting transaction costs, so that they can be in the developing world. Dominance. In order to adapt to its own development needs and to be in line with international standards, my country has carried out reforms in accounting standards and introduced new revenue standards.
This paper takes the research of the emerging webcasting platform in recent years-Douy
u Live as an example, and analyzes the application and shortcomings of the new revenue standards in the accounting of webcasting platforms. This article introduces the main content of the current income criterion, compares the current income criterion and the original income criterion, as well as the concept, characteristics and current situation of webcasting. After understanding the current situation, source of income and business model of Douyu live broadcast, analyze the current income The application of the standards in the daily business accounting of Douyu Live has found problems and deficiencies in the actual application of the current income standards. In order to solve the problem, relevant suggestions are made to the webcast platform and current income standards, and the suggestions have certain reference value.
十月十
Key Words：New revenue standard毕业论文答辩流程，Webcast platform什么时候贴对联，Recognition of revenue实习生自我鉴定，virtual goods
1.引言