DocumentCode
3318148
Title
Notice of Retraction
On problems in and countermeasures on accounting practice in the combinations of enterprises in China
Author
Guo Ya Xiong
Author_Institution
Sch. of accounting, Jiangxi Univ. of Finance & Economic, Nanchang, China
fYear
2009
fDate
8-11 Aug. 2009
Firstpage
510
Lastpage
513
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.
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;
fLanguage
English
Publisher
ieee
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
Type
conf
DOI
10.1109/ICCSIT.2009.5234898
Filename
5234898
Link To Document