The accounting rules include Accounting Standard for Business Enterprises: Disclosureof Related Party Relationships and Transactions, Non-monetary Transactions, Debt Reconstruction and the Temporary Provision for Accounting Treatment Problems of Related Party Transactions Such as the Sale of Assets.
This paper introduces the developing situation of international anti-dumping, and points out that the confirmation of the dumping is very important in the anti-dumping action, there are many accounting treatment problems in the calculation of the normal value (or fair value) and export price, which has big influence on the confirmation of the dumping margin and even the dumping, therefore we must pay great attention to this.
The present paper,making necessary analysis of recognition,calculation and exposion of ESO,summarizes and comments on the current treating method of the ESO accounting.
There are various kinds of fixed assets in an enterprise. Because some of these fixed assets are idling, needless, damaged or scrapped etc. they ought to be disposed of. When this is being done, the calculation of taxes and accounting treatment are usually involved.At present when the enterprise disposes of its fixed assets, they conduct some coufused accounting treatment concerning taxes because they do not know well about the tax law and the relative accounting treatment. And even there occurs the conduct...
Firstly, this paper explains that human resources are the root source of goodwill. Then, the paper proposes that human resource accounting should be carried out to solve the problems of goodwill accounting. Finally, the paper clarifies the author's basic viewpoints about human resource accounting, and how to treat goodwill in accounting Statement when human resource accounting is put in practice.
Good will on consolidation has been a heated topic for discussion in the field of accounting.This paper introduces and contrasts the ways that China,foreign countries and the international accounting standards deal with the good will on consolidation,and points out the ways that we can make use of .At last,the authors give their own evaluations and suggestions on China's accounting for good will on consolidation.