Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)

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

Authors
Min Ren, Kairui Liu
Corresponding Author
Min Ren
Available Online August 2018.
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/).

Download article (PDF)

Volume Title
Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2018
ISBN
978-94-6252-557-3
ISSN
2352-5398
DOI
10.2991/icesem-18.2018.133How to use a DOI?
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/).

Cite this article

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  -