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Simulated accounting statements

Simulated accounting statements “Simulated financial statements” means: based on existing corporate structure of Co, accounting policies, management style, business environment and other factors, the...

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The different treatment of goodwill in consolidated financial statements

The different treatment of goodwill in consolidated financial statements Under the merger of different theories, the accounting treatment of goodwill is not the same. Treatment of the doctrine based on...

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Internal capital market

Internal capital market 1. the internal capital market theory  Internal capital market is the history of the development of modern enterprises in the United States, due to imperfections in external...

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Black – Scholes econometric model

Black – Scholes econometric model Human capital as one of the key resources of enterprises, to play an important role in enterprise development, but how reliable is the measurement of human capital...

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M & A Financial Risk Control

M & A Financial Risk Control As a capital operation, corporate mergers and acquisitions along with the emergence and development of commodity economy has experienced from lower to higher...

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Sheet of environmental assets

Sheet of environmental assets Due to resource shortages and worsening environmental degradation, governments, local and bodies and the majority of scholars have realized, can no longer expense of the...

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Accounting for R & D expenses

Accounting for R & D expenses 1. Internationally accepted accounting treatment of R & D Overview With national accounting practice, the accounting treatment of R & D expenditures can be...

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Assessment of intellectual property mortgage

Assessment of intellectual property mortgage Type of asset evaluation value is the value of property assets, results of the assessment and its manifestations, is reasonable and effective asset...

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Hedging tool selection

Hedging tool selection China Ocean Shipping Company as Forward Freight Agreements (FFA) changes in fair value losses are massive, Air China Limited huge loss of fuel hedging, CITIC Pacific and a series...

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EVA and Executive Compensation

EVA and Executive Compensation This article discusses the EVA in the business who pay the application problems. First analyzed the salaries of business the present situation of the meaning and...

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