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This paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system...
Commercial banks provide financial services to enterprises, especially to small and medium enterprises (SME) in supply chain, to decrease transaction costs, to simplify the process of property shift, to create liquidity and to make settlements. Thus, the banks need scientific methods to choose proper SME to corporate with. This article creates a comprehensive evaluation index system from five aspects:...
The enterprises' financial analysis has an impact on the interests of all stakeholders, and the enterprise value is the focus of the financial analysis. In the paper, the author assessed the enterprises' real value and then built the financial analysis framework based on the enterprise value from the two aspects: profitability and the level of risk.
Because of the many financial indicators, it is difficult to comprehensive evaluate the financial situation of listed companies. DuPont traditional financial analysis system has only considered the relationship between a limited numbers of financial indicators, the summarized information is inadequate. Through an analysis of the many financial indicators, concentrated the indicators, extracted the...
In the coke plant, the traditional coke wet quenching method is to be used to cool down the red hot coke and waste heat is released to the atmosphere in China. There are a lot of smog, particles, cyanide, sulphide and etc. mixtures within the waste heat. It is need to take measure to deal with and to minimum harmful to human health. Coke wet quenching method is not only course heavy air pollution...
Summary form only given. In the past 20 years there has been an explosive growth of the variety of traded financial instruments, from European and American options to a more complex, alas ill-fated, credit derivatives. The rapid increase in computational power coupled with the use of mathematical tools for valuing these instruments and estimating the risk has given rise to the discipline of computational...
The paper built an analysis model of financial statements based on data mining methods, that is making data mining methods such as clustering, association rules and decision making tree work together to step by step go into deeper analysis of existing financial statements, during which a annual assets structure statement is worked out. The data used for research is from financial statements of electronic...
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