RevenueRecognitionv30题材.doc

The Guidelines for Implementing a Revenue Recognition System for Virtual Goods in F2P Mobile Games Version 30 BNGA, January 27, 20151. Revenue Recognition in Social Games and Free-to-Play Titles 对于社交网络和F2P的收入确认 Social games and free-to-play (F2P) titles are available for both mobile, console, and PC. 社交游戏和F2P的标题可以适用于手机，控制台，和PC。For these games and the corresponding sale of virtual currencies/goods, 对于这些游戏和相应的虚拟货币和商品的销售the Company will recognize revenue in accordance to SAB Topic 13. 公司将按照SAB Topic 13确认收入At the time the virtual currency or virtual good is purchased, 当购买了虚拟货币和商品的时候generally the only remaining revenue recognition criterion to be met is that of delivery大体上来说剩下的收入确认已经交付了 (i.e., delivery has occurred or services have been rendered例如交付已经实现或者服务已经呈现). In most situations在大多数情况下, a user purchasing a virtual good expects that good will be available anytime s/he plays the game当一个用户购买了虚拟商品那么那个商品对于用户来说应该是随时可以使用的 (i.e., the period of delivery for the virtual good is not clearly defined). The revenue recognition model selected by the Company is dependent upon the Company having the appropriate data to support its revenue model.公司选择相应的收入确认模式应该按照其支持的数据 2. Main revenue recognition models in social games and F2P titles对于社交游戏和F2P的主要收入确认 2.1 Game-based revenue model (M1)游戏基本盈利模式 i) Revenue from the sale of all virtual goods is recognized ratably over the estimated life of the game 虚拟商品的收入应该是根据游戏寿命可股价的 ii) If there are no internal data, then the Company may rely on industry data of similar type of game 如果没有永久数据，公司应该根据产业数据，和类似游戏类型 2.2 User-based revenue model (M2)用户基本盈利模式 i) Revenue from the sale of all virtual goods is recognized ratably over the estimated life of an average user 虚拟商品的收入应该根据平均用户游戏寿命可股价的 ii) Average user life is determined from the time a user purchase a virtual good to when the account is inactive:平均玩家游戏寿命是被当玩家购买了虚拟货品到账户不活跃的时间所决定的 a) The Company considers a user account that has been idle for 30 days,用户30天不上线视为不活跃 to be inactive. (exa