Dumping determination discretions analysis: Through lenses of relevant accounting principles
20/10/2013 12:00
Dr. Seng Cheaseth, PhD
Associate Dean, Faculty of Business and Economics
Paññasastra University of Cambodia
Official
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
Abstract
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.
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