Author(s)

Xiaoman Wu ¹, Rundong Shao ¹, Jiajun Feng ¹

Affiliation(s)

¹ Business School (School of Quality Management and Standardization), Foshan University, Jiangwan Street, Chancheng District, Foshan, 528000, China

Corresponding Author

Rundong Shao

ABSTRACT

With the rapid development of science and technology, a series of mobile terminal industries represented by mobile phones are becoming more and more mature, and mobile games are emerging. However, most mobile game companies lack a reasonable accounting system. A standardized accounting system is crucial to the sustainable development of mobile game companies. Therefore, based on the existing research results, combined with the case analysis of Tencent, this paper puts forward suggestions for the improvement direction of revenue recognition under the guidance of the new revenue standard.

KEYWORDS

Mobile Game, Accounting Standards, Revenue Recognition

CITE THIS PAPER

Xiaoman Wu, Rundong Shao, Jiajun Feng, Analysis of the Problem of Revenue Recognition and Measurement of Mobile Game Enterprises Taking Tencent as an Example. Accounting and Corporate Management (2023) Vol. 5: 50-54. DOI: http://dx.doi.org/10.23977/acccm.2023.050808.

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