Author(s)

Caihua Ma, Jiao Lin

Corresponding Author

Caihua Ma

Abstract

This paper uses case analysis method, selects Youku, LeTV and Baofeng Group to compare the follow-up measurement of film and television works, and further analyzes the reasons for the differences in accounting treatment and the impact of accounting treatment. Finally, it puts forward reasonable suggestions from the three aspects of the standard maker, the standard executor and the standard supervisor.

Keywords

Internet video enterprises; Film and television works; Follow-up measurement