Accounting treatment and tax treatment of corporate restructuring

Author: Gao Yunbin
Publisher:
Publish Date: 2004-08-01
Features: This book is designed to provide references for accounting and tax treatments in corporate restructuring, focusing on the comparison and integration of accounting and tax treatments. Each part of the content is based on the current applicable laws, regulations, and departmental rules of accounting and taxation as much as possible. For issues without specific provisions, the author proposes handling opinions based on fundamental principles of accounting and tax laws and regulations, combined with international common practices and actual practices, for reference. In terms of specific content, it covers financial audits and asset appraisals related to corporate restructuring, as well as equity restructuring, asset and liability restructuring, business combinations, business divisions, and business liquidations.