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Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang
Southern University College of Business E-Journal
The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …
A Review Of The Potential Impacts Of Fintech On The Financial Services Sector: Examples In The European Union, Sub-Saharan Africa, China, And The United States., Bruno Marquez
Global Honors Theses
This paper examines the potential effects of Fintech on the global financial services sector. Due to Fintech’s bourgeoning nature, the paper focuses only on three elements: Alternative payment methods, blockchain and cryptocurrencies, and investment and banking services. To analyze the influence of Fintech companies on traditional financial services providers, the reasons behind Fintech’s quick development and expansion along with details on the current status of Fintech regulation, this thesis uses a literature review to refer to four geographic and political regions (i.e. the European Union, Sub-Saharan Africa, China, and the United States). The review shows that current regulation of Fintech …