Anti-dumping forensic accounting

Author: Yan Yan
Publisher:
Publish Date: 2003-12-01
Features: This book uniquely interprets legal language through the lens of legal studies and accounting terminology, analyzing the core accounting concepts of anti-dumping rulings—such as "normal value," "export price or constructed export price," and "fair value"—with case studies. It holds significant reference value for certified public accountants engaged in anti-dumping-related work. Anti-dumping is not a typical legal lawsuit but an accounting dispute within a predetermined legal procedure. Studying the accounting aspects of anti-dumping carries both theoretical and practical importance. This book attempts to explore the accounting theories and methods of anti-dumping investigations from an integrated perspective of legal studies and accounting, marking the first work in China to examine anti-dumping from the perspective of forensic accounting. It holds great significance for enriching China's forensic accounting theoretical framework, offering strong guidance for enterprises defending against anti-dumping actions. It is particularly suitable for scholars, lawyers, certified public accountants, corporate managers, and government trade officials studying legal and accounting theories.