Accounting treatment recommendations for bottom-up shareholding increase

Author:

Wang Lixia1ORCID,Boasson Vigdis W.2,Xu Guoqing3

Affiliation:

1. School of Business, Shanghai Dianji University, Shanghai, P. R. China

2. Department of Finance and Law, Central Michigan University, Mt Pleasant, MI, USA

3. SILC Business School, Shanghai University, Shanghai, P. R. China

Publisher

Informa UK Limited

Reference10 articles.

1. China Securities Regulatory Commission. (2011). Announcement of the China Securities Regulatory Commission [2010] No. 37. China Securities Regulatory Commission. http://www.csrc.gov.cn/pub/zjhpublic/G00306201/201012/t20101231_189997.htm

2. China Securities Regulatory Commission. (2020). Case analysis of listed companies. In Implementation of Corporate Accounting Standards (2020 Edition). China Financial and Economic Publishing House.

3. Key 2`1231 treatment of donations in China – Based on a case analysis of a certain *ST Company;Li J.;Taxation,,2019

4. Li S. F. (2019). Analysis on the motivation effect and compliance of overweight with overall protection in listed companies—Based on the case of EasternGold Jade [Master’s thesis Guangdong University of Finance & Econmics]. National Knowledge Infrastructure. https://kns.cnki.net/KCMS/detail/detail.aspx?dbname=CMFD202002&filename=1020700091.nh

5. Lin Y. J. (2018). Research on the accounting for fallback stock-raising – A case study of Anjubao company. [Master’s thesis Shanghai National Accounting Institute]. National Knowledge Infrastructure. https://kns.cnki.net/KCMS/detail/detail.aspx?dbname=CMFD201901&filename=1018137485.nh

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