Dumping determination discretions analysis: Through lenses of relevant accounting principles

20/10/2013 12:00 - 1226 total view

Dr. Seng Cheaseth, PhD
Associate Dean, Faculty of Business and Economics  
Paññasastra University of Cambodia
In the Cabinet of  
H.E. Deputy Prime Minister and Minister of Council of Ministers SOK AN
Kingdom of Cambodia

Mr. Seng Samreth, BEc
Bureau Chief
Department of Asia 1, Ministry of Foreign Affairs and International Cooperation
Kingdom of Cambodia


Antidumping (AD) law and policy is concerned with fair trading among World Trade

Organisation. However, it has been known to be used as protection policy. Article II of  Agreement  on  implementation  of  Article  VI  of  GATT  1994  provides  significant discretions  to  national  investigating  authorities  in  investigating  AD  actions.  Positive outcome of AD cases is predictable. The current paper contributes to AD literature by investigating  the  discretions  provided  in  accounting  principles  point  of  view.  The findings  indicate  that  there  is  a  great  range  of  accounting  principles  relevant  to  the computation  of  exported  price,  normal  value  and  dumping-margin.  Each  of  the accounting principles identified provides a different product cost.