Accounting for Anti-dumping Litigation - Theoretical Framework and Practical Operation

Author: Wang Zhongbing
Publisher:
Publish Date: 2006-10-17
Features: Anti-dumping law itself embodies the market theory and legal culture of mature market economies in the West. The process of responding to anti-dumping is also a process of deepening our understanding of it. Existing literature views responding to anti-dumping as an accounting dispute within a given legal procedure, merely expressing part of the substance of responding to anti-dumping. The author of this book believes that the accounting framework is merely the surface layer of addressing the overall institutional arrangements of anti-dumping. However, by analyzing this surface layer, one can delve into corporate strategic positioning and corresponding alignment issues, thereby exploring the root of a company's true trade competitiveness. This process also leads to a more profound and essential new understanding of accounting rules.