Zeroing Debate, Balance of Power, and the Expected Change of Practice in the US.


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 Last updated: 2016-04-19

On April 19th, 2016, Jong-sun Shim, a CPA from Samjong KPMG gave a lecture to the students of the FTA Commerce and Strategy Program under the topic, “Zeroing Debate, Balance of Power, and the Expected Change of Practice in the US.” Shim explained what dumping and target dumping are and how the United States calculate dumping margin depending on situations. He also introduced several methodologies for zeroing like Nail's test and Cohen's d test.