1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。关键字：现收入准则；网络直播平台；收入确认；虚拟商品2AbstractTheaccelerationofeconomicglobalizationbeganinthe1990s,andmulti-partyeconomiccooperationsuchasinternationalinvestment,trade,andmultinationalcorporationsisthriving.Thescaleofthecapitalmarketcontinuestoexpand,andtheflowoffundsfromallpartiesisaccelerating.Withtheglobalizationoftheworldeconomyintensifyingtoday,therequirementsforinternationalconvergenceofaccountingstandardsarebecomingincreasinglyurgent.CountrieshavebeguntoadoptInternationalFinancialReportingStandardstoreducetheirownaccountingformulationcostsandinternationalaccountingtransactioncosts,sothattheycanbeinthedevelopingworld.Dominance.Inordertoadapttoitsowndevelopmentneedsandtobeinlinewithinternationalstandards,mycountryhascarriedoutreformsinaccountingstandardsandintroducednewrevenuestandards.Thispapertakestheresearchoftheemergingwebcastingplatforminrecentyears-DouyuLiveasanexample,andanalyzestheapplicationandshortcomingsofthenewrevenuestandardsintheaccountingofwebcastingplatforms.Thisarticleintroducesthemaincontentofthecurrentincomecriterion,comparesthecurrentincomecriterionandtheoriginalincomecriterion,aswellastheconcept,characteristicsandcurrentsituationofwebcasting.Afterunderstandingthecurrentsituation,sourceofincomeandbusinessmodelofDouyulivebroadcast,analyzethecurrentincomeTheapplicationofthestandardsinthedailybusinessaccountingofDouyuLivehasfoundproblemsanddeficienciesintheactualapplicationofthecurrentincomestandards.Inordertosolvetheproblem,relevantsuggestionsaremadetothewebcastplatformandcurrentincomestandards,andthesuggestionshavecertainreferencevalue.KeyWords：Newrevenuestandard，Webcastplatform，Recognitionofrevenue，virtualgoods3目录1.引言..............................................................51.1研究背景和意义...............................................51.1.1研究背景...............................................51.1.2研究意义................................................51.2文章结构.....................................................62.相关理论与文献综述................................................62.1网络直播相关概念及现状.......................................62.1.1网络直播的定义..........................................62.1.2网络直播的特征..........................................72.1.3网络直播现状............................................82.2现收入准则的相关理论与文献综述...............................82.2.1现收入准则的相关理论..........................
