Title :
Notice of Retraction
On problems in and countermeasures on accounting practice in the combinations of enterprises in China
Author_Institution :
Sch. of accounting, Jiangxi Univ. of Finance & Economic, Nanchang, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
In response to the ldquodual systemrdquo structure with both the purchasing method and the right combining method adopted in the Standard for Business Combinations promulgated newly in China, this Article has herein analyzed the possible profit manipulation arising out of the selection of combination method on accounting practice of this country and proposed countermeasures thereon. The Author holds that these problems deserve attention of related authorities and it is imperative to strengthen supervision to ensure that the Accounting Standard for Business Enterprises - Business Combinations can be put into true play instead of being turned into a tool of manipulating business profit.
Keywords :
commerce; business combination; dual system; Appraisal; Companies; Diversity reception; Finance; Information analysis; Information security; Measurement standards; Performance analysis; Rockets; Time measurement; Accounting Practice; Business Combination; Profit Manipulation; Purchasing Method;
Conference_Titel :
Computer Science and Information Technology, 2009. ICCSIT 2009. 2nd IEEE International Conference on
Conference_Location :
Beijing
Print_ISBN :
978-1-4244-4519-6
DOI :
10.1109/ICCSIT.2009.5234898
