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Full-Text Articles in Business
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 …
Liu, Lee, Jiao, And Wang, Contemporary Logistics In China: An Introduction (2011), Qing Lu
Liu, Lee, Jiao, And Wang, Contemporary Logistics In China: An Introduction (2011), Qing Lu
Markets, Globalization & Development Review
No abstract provided.
Given Today's New Wave Of Protectionsim, Is Antitrust Law The Last Hope For Preserving A Free Global Economy Or Another Nail In Free Trade's Coffin?, Allison Murray
Loyola of Los Angeles International and Comparative Law Review
No abstract provided.
Navigating Sino-American Business Relationships, Ryan Stenquist
Navigating Sino-American Business Relationships, Ryan Stenquist
Marriott Student Review
Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.
Exploring The Solar Pv Industry: A Survey Of Pv Manufacturers In China, Patrick E. Prince, Bingqing Zheng
Exploring The Solar Pv Industry: A Survey Of Pv Manufacturers In China, Patrick E. Prince, Bingqing Zheng
Undergraduate Review
China’s photovoltaic (PV) manufacturing industry has grown significantly since 2000, from being almost nonexistent to providing over 50% of the market share of solar panels in 2012. However, due to the high tariff resulting from an anti-dumping investigation by the US and a shrinking export market, Chinese PV manufacturers are faced with a large amount of challenges. This paper investigated 1) the general issues influencing the success of this industry; 2) the current market channels and the advertising methods; 3) the comparison of supports from government and utility between desired and perceived; 4) the attitude of manufacturers towards external opportunity …