Discussion on the Problem of Income Recognition in B2C E-commerce Enterprises

DOI

10.2991/icesem-18.2018.133How to use a DOI?

Keywords

Ecommerce enterprise; B2C; Recognition of income; New income criterion

Abstract

B2C e - commerce has received much attention for its high innovation and growing transaction scale. Different from the business model of offline transaction, the variety of sale promotion mode of B2C e - commerce makes the revenue of the electronic commerce business enterprise raises many disputes. It brings lots of inconvenience to the accounting practice work. Based on analyzing the revenue recognition time point and distinguishing the business characteristics of different promotion means, combining with the relevant provisions of the new income criterion, this paper gives some corresponding suggestions.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Min Ren
AU  - Kairui Liu
PY  - 2018/08
DA  - 2018/08
TI  - Discussion on the Problem of Income Recognition in B2C E-commerce Enterprises
BT  - Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)
PB  - Atlantis Press
SP  - 579
EP  - 582
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesem-18.2018.133
DO  - 10.2991/icesem-18.2018.133
ID  - Ren2018/08
ER  -