Dissertation > Excellent graduate degree dissertation topics show

The Study about the Way of Accounting Fraud Which Bases on the Enterprise Merger Relevant Rules

Author: DengShan
Tutor: HanChuanMo
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Accounting Standards Business combination Consolidated financial statements ways of fraud cases
CLC: F271
Type: Master's thesis
Year: 2010
Downloads: 197
Quote: 0
Read: Download Dissertation

Abstract


The business combination originated from the end of 19th century to the beginning of 20th century in US. It is the Product of market economy. Along with the globalization and the development of new economy, the environment of survival and development of change with each passing day, and the business enterprises face more opportunities and the challenges. For better survival and better development, the business combination came to climax. Until now, there has been five times of large-scale business combination climax in the world scope.In recent years, along with our country market economy system’s establishing and consummating, the establishment of a modern enterprise system and the development of securities market, Merger of enterprises has become the important factors of modern social economic development.There was no financial standard about business combination before. We have to obey several provisions which were promulgated by Ministry of Finance. Along with innovative modalities of business combination these can’t adapt the demands of economic development gradually.On 1 January,2007, New accounting standards are officially unveiled. This indicates that the convergence of accounting standards with China’s market economic development and the convergence of accounting standards with international practices enterprise system and the establishment of a formal system for certified accountants audit guidelines. This indicates that historical changes in accounting principles has been held between the parent and subsidiary company, report on the merger has been the establishment of the new requirements.It plays a very active role in our enterprise accounting standard and guiding economic behavior, and reduces the enterprise’s problems in aspects of fraudBut at the same time, In the background of the accounting standards for enterprises which implement in 2006, the related enterprise supervision department and the users of financial statements should highly attention on the new ways of fraud. By studying the new ways of fraud about the merger of enterprises related standards in 2006, the new way of enterprise financial fraud has be proposed in background of the standards in 2006. Through two typical cases, we show the influences about accounting standards on the way of enterprise financial fraud. Finally, we will get lessons from the studies, and proposed specific suggestions about perfecting standards and economic environment.

Related Dissertations

  1. Financial reporting changes under the New Accounting Standards,F233
  2. Exploring the labor dispute case range,D922.5
  3. Study on Sino-Foreign Cooperation in Running School of Higher Vocational College,G718.5
  4. The Contextualism Interpretation of Vagueness,N02
  5. Research on Techniques for Software Dependability Growth Test Case Generation,TP311.53
  6. Environmental Justice empirical research,D925
  7. Research on the Construction of Accounting Standards,G647
  8. The Tracking Research on the Half Attribute of "Water" Culture,G122
  9. Empirical Analysing on Our Courtry’s Civil Lawsuit Conciliation System,D925.1
  10. China 's income tax accounting standards Effect of,F812.42
  11. The information content of the commercial banks accounting policy choices,F830.42
  12. Study on the Difference Between Accounting and Taxation and Tax Planning in Business Combination,F233
  13. Fast processing mechanism of collective labor disputes in China's urban enterprise,D922.5
  14. Study Onapplication of Proof Standard in Criminal Case,D925.2
  15. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  16. Study on Accounting Govermental Regulations Based on the Changing Accounting Standards,F233
  17. Research and Implementation of Automatic Generation of SQL Test Cases,TP311.52
  18. On the trial of the Problems and Family Program Builds,D925.1
  19. Administrative reconsideration and administrative litigation Relations Theory,D922.1
  20. Based on the Culture Chinese Accounting Standards and International Accounting Standards comparative study,F233
  21. Research on Economic Consequences of the Implementation of China Combination Accounting Standards Based on the Company Value Theory,F275

CLC: > Economic > Economic planning and management > Enterprise economy > Enterprise system
© 2012 www.DissertationTopic.Net  Mobile