China Accounting Standards 2016

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This book provides an exhaustive overview of China’s accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems.


Table of contents :
Front Matter....Pages i-xv
Introduction to New Accounting Standards for Business Enterprises....Pages 1-3
ASBE’s Main Features and General Differences of New China GAAP Versus US GAAP and IFRS....Pages 5-8
Impact and Results on Financial Statements....Pages 9-10
Effects of the New PRC GAAP....Pages 11-11
Accounting Standards for Business Enterprises No. 1—Inventories....Pages 13-17
Accounting Standards for Business Enterprises No. 2—Long-Term Equity Investments....Pages 19-24
Accounting Standards for Business Enterprises No. 3—Investment Real Estates....Pages 25-29
Accounting Standards for Business Enterprises No. 4—Fixed Assets....Pages 31-36
Accounting Standards for Business Enterprises No. 5—Biological Assets....Pages 37-43
Accounting Standards for Business Enterprises No. 6—Intangible Assets....Pages 45-50
Accounting Standards for Business Enterprises No. 7—Exchange of Non-Monetary Assets....Pages 51-54
Accounting Standards for Business Enterprises No. 8—Impairment of Assets....Pages 55-66
Accounting Standards for Business Enterprises No. 9—Employee Compensation....Pages 67-70
Accounting Standards for Business Enterprises No. 10—Enterprise Annuity Fund....Pages 71-75
Accounting Standards for Business Enterprises No. 11—Share-Based Payments....Pages 77-81
Accounting Standards for Business Enterprises No. 12—Debt Restructuring....Pages 83-86
Accounting Standards for Business Enterprises No. 13—Contingencies....Pages 87-90
Accounting Standards for Business Enterprises No. 14—Revenue....Pages 91-96
Accounting Standards for Business Enterprises No. 15—Construction Contracts....Pages 97-103
Accounting Standards for Business Enterprises No. 16—Government Subsidies....Pages 105-108
Accounting Standards for Business Enterprises No. 17—Borrowing Costs....Pages 109-114
Accounting Standards for Business Enterprises No. 18—Income Taxes....Pages 115-120
Accounting Standards for Business Enterprises No. 19—Foreign Currency Translation....Pages 121-126
Accounting Standards for Business Enterprises No. 20—Business Combinations....Pages 127-134
Accounting Standards for Business Enterprises No. 21—Leases....Pages 135-143
Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments....Pages 145-165
Accounting Standards for Business Enterprises No. 23—Transfer of Financial Assets....Pages 167-175
Accounting Standards for Business Enterprises No. 24—Hedging....Pages 177-187
Accounting Standards for Business Enterprises No. 25—Direct Insurance Contracts....Pages 189-197
Accounting Standards for Business Enterprises No. 26—Reinsurance Contracts....Pages 199-206
Accounting Standards for Business Enterprises No. 27—Exploitation of Petroleum and Natural Gas....Pages 207-215
Accounting Standards for Business Enterprises No. 28—Changes of Accounting Policies and Accounting Estimates and Error Correction....Pages 217-222
Accounting Standards for Business Enterprises No. 29—Events After the Balance Sheet Date....Pages 223-226
Accounting Standards for Business Enterprises No. 30—Presentation of Financial Statements....Pages 227-238
Accounting Standards for Business Enterprises No. 31—Cash Flow Statements....Pages 239-245
Accounting Standards for Business Enterprises No. 32—Interim Financial Reporting....Pages 247-252
Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements....Pages 253-263
Accounting Standards for Business Enterprises No. 34—Earings per Share....Pages 265-269
Accounting Standards for Business Enterprises No. 35—Segment Reporting....Pages 271-276
Accounting Standards for Business Enterprises No. 36—Related Party Disclosures....Pages 277-281
Accounting Standards for Business Enterprises No. 37—Presentation of Financial Instruments....Pages 283-297
Accounting Standards for Business Enterprises No. 38—Initial Implementation of Accounting Standards for Enterprises....Pages 299-305
Accounting Standards for Business Enterprises 2014....Pages 307-334
Back Matter....Pages 335-337

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shenmengduo 发表于 2016-8-8 07:01
This book provides an exhaustive overview of China’s accounting standards and makes a clear compari ...

感谢分享