Dissertation > Excellent graduate degree dissertation topics show

The International Comparison of Discontinuing Operations Accounting Standards and Exertion

Author: ZhaoFang
Tutor: LiuZhongWen
School: Capital University of Economics
Course: Accounting
Keywords: Discontinued operations Recognition and Measurement Presentation and disclosure
CLC: F233
Type: Master's thesis
Year: 2006
Downloads: 344
Quote: 0
Read: Download Dissertation

Abstract


In the case of globalization and increasing competition, restructuring and mergers is often the case, to continue as a going concern and non-going concern, the entire enterprise from continuing operations to discontinued operations exist (Ge Shu 2002) and the individual segments. Discontinued operations enterprises to implement the contraction strategic asset restructuring enterprises contraction is not a sign of failure of the company operating, but the development of a sound strategic choice. October 2002 issued by the Ministry of Finance \The thesis is the draft with the International Financial Reporting Standards No. 5 - held for sale Non-current assets and discontinued operations \144 - Impairment and disposal of long-lived assets accounting treatment \the definition of a discontinued operation, recognition and measurement, presentation and disclosure of comparative analysis. And 11 in 2004 to terminate the operations of the information disclosure of listed companies in Shanghai and Shenzhen to investigate and found the problem. Finally, on the basis of reference, combined with the actual modification and improvement of discontinued operations accounting standards draft recommendations, the listed companies to disclose relevant information in the future be able to make better use of discontinued operations accounting standards. Thesis adopt the methods of normative research, the specific use of the means of investigation and analysis, statistics, comparison. Thesis research is to clarify the definition of a discontinued operation, considered discontinued operations of an enterprise of a production line, a branch or a subsidiary, a business segment or geographical segment, in the foreseeable future will not continue to stay in business, vesting in almost all of the assets of discontinued operations entered into a binding sale agreement, or a similar regulatory agencies in accordance with the Board of Directors, a detailed written plan for the disposal of substantial overall sporadic disposed of or abandoned terminated; standard two characteristics and time aspects of the discontinued operations for confirmation; learn from China Accounting Standards for Business Enterprises No. 8 - Impairment of Assets \branches) and subsidiaries discontinued operations for the specification of the presentation of discontinued operations: the production line in the income statement separately presented in discontinued operations related to profit or loss, termination of operating assets, liabilities, owners' equity and assets to continue as a going concern, liabilities, equity, are presented separately in the balance sheet. Subsidiaries discontinued operations: in the notes to the financial statements in accordance with the principle of the importance of its assets, liabilities, income, expenses and profits are reported separately.

Related Dissertations

  1. Discussion on the accounting treatment of stock options,F275
  2. The Study on the Problem of Stock Option Accounting of Listed Companies,F832.51
  3. Executive Stock Options and Financial Accounting Issues,F275
  4. Research on Discontinued Operations Accounting,F275
  5. The Research on Vehicle Objects Detection and Recognition Based on Video Image,TP391.41
  6. Derivative financial instruments Accounting Research,F233
  7. Research of Intellectual Capital Accounting,F235
  8. Research on Vision Navigation System for Mobile Robot,TP242
  9. Study on Online Nondestructive Measurement Technology of Artillery Barrel,TP274.4
  10. Research on Accounting Recognition and Measurement Model of Asset Securitization,F275
  11. Research on Accounting of Assets Securitization,F830.42
  12. Computer vision-based multi-objective pose measurement method,TP29-AD
  13. Research on Forestland and Forest Biological Assets Accounting in China,F302.6
  14. Intake of the Accounting of Derivative Financial Instrument,F830.42
  15. Derivative financial instruments accounting problems,F233
  16. Derivative financial instruments risk accounting problems,F275
  17. China 's listed banks' derivative Accounting Research,F832.2
  18. Corporate social cost study,F275.3
  19. Study on Accounting Recognition and Value Measurement of Dairy Cattle,F233
  20. Research on Asset Securitization Accounting Problems,F233

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile