Revenue recognition change
beta
Filing comparison
DouYu International Holdings Ltd changed its revenue recognition disclosure
The Group has evaluated and determined that it is the principal and views the users to be its customers.
Evidence
- New language
- The Group has evaluated and determined that it is the principal and views the users to be its customers., Its control is evidenced by the Group’s sole ability to monetize the virtual items before they are transferred to users, and is further supported by the Group being primarily responsible to the users for the delivery of the virtual items as well as having full discretion in establishing pricing for the virtual items.
- Prior filed
- 2025-04-29
- Prior form
- 20-F
- Similarity
- 0.342
- Source
- revenue recognition note comparison
- Threshold
- 0.6
- Why
- The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
- The Group has evaluated and determined that it is the principal and views the users to be its customers.
- Its control is evidenced by the Group’s sole ability to monetize the virtual items before they are transferred to users, and is further supported by the Group being primarily responsible to the users for the delivery of the virtual items as well as having full discretion in establishing pricing for the virtual items.