Title :
Protection Mechanism for Development of Warrants from the Accounting Management Aspects
Author :
Hongming, Chen ; Jing, Xiong
Author_Institution :
Sch. of Economic & Manage., Changsha Univ. of Sci. & Technol., Changsha, China
Abstract :
In view of the grows of today´s problems caused by The derivative financial instruments, I studied them by combining the unique nature of domestic warrants and warrants in accounting measurement and internal control problems, and thought that the development of warrants depends on the use of reasonable and effective internal control system.
Keywords :
accounting; financial management; warranties; accounting management aspect; accounting measurement; derivative financial instrument; internal control problem; protection mechanism; warrant development; Control systems; Current measurement; Economics; Government; Instruments; Investments; Standards; Characteristics of Warrants; Internal Control for the Warrants; Warrants; Warrants Measurement;
Conference_Titel :
Information Science and Management Engineering (ISME), 2010 International Conference of
Conference_Location :
Xi´an
Print_ISBN :
978-1-4244-7669-5
Electronic_ISBN :
978-1-4244-7670-1
DOI :
10.1109/ISME.2010.23
