RevenueRecognitionv30题材.docVIP

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