However, initial in 2001, the sudden change in the situation in this world, Foam evaporate with network, high-tech risk investment field one chilly wind miserable rain, Enormous investment losses put investors' enthusiasm out by water, the statistics worldwide show, High technology start an undertaking the scale of investment goes from bad to worse, shrink sharply.
Under such circumstance, the controlling company does not assume any liabilities other than its investment loss, according to the traditional shareholder limited liability doctrine, which makes it difficult for the subsidiary company and its creditors and minority shareholders who have a lower hand to protect their interests.
Meanwhile, how to prove the causation between investment loss and the misrepresentation made by the defendants has been the biggest obstacle for investors to seek civil aid, and has been a great knotty of civil responsibility system of securities.
This article starts by introducing the necessity of harmonizing revenue recognition principles related to investment fund in our country and the three principles used in revenue recognition. Combining with the practical situations of our securities market,it discusses the reasonableness of using economic income minus a certain amount of investment loss as the basis amount of investment fund revenue that should be recognized.
Rational expectation framework of Grossman and Stiglitz (1980)cannot explain the performance of investors, while the results comply with theoverconfidence theory developed by Gervais and Odean (2001) that says theinvestors' overconfidence of their trading abilities would lead to excessivetrading and losses.
Starting from the angle of the accounting practice, this paper classifies and lists some problems existing in the consolidated financial statements and puts forward corresponding treating methods such as the definition of the scope of the consolidated financial statements, the selection of the consolidated financial statements, the treatment of unconfirmed investment loses, and the sale of the sub-company in the period of the statement, etc.
(4) Guiding the investment: it can use system model to designproducts and simulate dynamically, adjust investment combinationautomatically, predict venture and income effectively to guide theinvestment.
In this paper, the rain amount and survival rate were analyzed and quoted, both based on the meteorological phenomena data of Nanjing County and Zhang Jia Miao. The economical loss of different programmes were estimated by random methods used in the Masson's Pine Planting decision. And the best planting decision was advanced as a result in the study.
The factors resulting in investment lose are analyzed in this paper.Some measures and suggestions of deepening reform,optimizing designing technique as well as making the leading role of design institutes in raising investment benefit of fertilizer projects are put forward.
This article starts by introducing the necessity of harmonizing revenue recognition principles related to investment fund in our country and the three principles used in revenue recognition.Combining with the practical situations of our securities market,it discusses the reasonableness of using economic income minus a certain amount of investment loss as the basis amount of investment fund revenue that should be recognized.