Enterprises Accounting for Reward Bonus under the Perspective of Business Law
Authors
Shanshan Wang, Honglei Liu
Corresponding Author
Shanshan Wang
Available Online January 2016.
- DOI
- 10.2991/emcs-16.2016.177How to use a DOI?
- Keywords
- Component; Reward bonus; Rights; Obligations; Attribute; Accounting treatment
- Abstract
In this article, the author defined the elements of accounting reward bonus and determined the accounting method of the enterprise's reward bonus. This truly reflected the financial position and operating results of the enterprise. Though analyzed the legal relationship generated by the enterprise reward bonus, we can use the accounting theory to determine the liability and the accounting method of the reward bonus. The comprehensive use of legal theory and accounting theory can reflect the more real financial position and operating results in the enterprises.
- Copyright
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Shanshan Wang AU - Honglei Liu PY - 2016/01 DA - 2016/01 TI - Enterprises Accounting for Reward Bonus under the Perspective of Business Law BT - Proceedings of the 2016 International Conference on Education, Management, Computer and Society PB - Atlantis Press SP - 728 EP - 730 SN - 2352-538X UR - https://doi.org/10.2991/emcs-16.2016.177 DO - 10.2991/emcs-16.2016.177 ID - Wang2016/01 ER -