China Accounting Standards

1. Introduction to New Accounting Standards for Business Enterprises
Lorenzo Riccardi

2. ASBE’s Main Features and General Differences of New China GAAP Versus US GAAP and IFRS
Lorenzo Riccardi

3. Impact and Results on Financial Statements
Lorenzo Riccardi

4. Effects of the New PRC GAAP
Lorenzo Riccardi

5. Accounting Standards for Business Enterprises No. 1—Inventories
Lorenzo Riccardi

6. Accounting Standards for Business Enterprises No. 2—Long-Term Equity Investments
Lorenzo Riccardi

7. Accounting Standards for Business Enterprises No. 3—Investment Real Estates
Lorenzo Riccardi

8. Accounting Standards for Business Enterprises No. 4—Fixed Assets
Lorenzo Riccardi

9. Accounting Standards for Business Enterprises No. 5—Biological Assets
Lorenzo Riccardi

10. Accounting Standards for Business Enterprises No. 6—Intangible Assets
Lorenzo Riccardi

11. Accounting Standards for Business Enterprises No. 7—Exchange of Non-Monetary Assets
Lorenzo Riccardi

12. Accounting Standards for Business Enterprises No. 8—Impairment of Assets
Lorenzo Riccardi

13. Accounting Standards for Business Enterprises No. 9—Employee Compensation
Lorenzo Riccardi

14. Accounting Standards for Business Enterprises No. 10—Enterprise Annuity Fund
Lorenzo Riccardi

15. Accounting Standards for Business Enterprises No. 11—Share-Based Payments
Lorenzo Riccardi

16. Accounting Standards for Business Enterprises No. 12—Debt Restructuring
Lorenzo Riccardi

17. Accounting Standards for Business Enterprises No. 13—Contingencies
Lorenzo Riccardi

18. Accounting Standards for Business Enterprises No. 14—Revenue
Lorenzo Riccardi

19. Accounting Standards for Business Enterprises No. 15—Construction Contracts
Lorenzo Riccardi

20. Accounting Standards for Business Enterprises No. 16—Government Subsidies
Lorenzo Riccardi

21. Accounting Standards for Business Enterprises No. 17—Borrowing Costs
Lorenzo Riccardi

22. Accounting Standards for Business Enterprises No. 18—Income Taxes
Lorenzo Riccardi

23. Accounting Standards for Business Enterprises No. 19—Foreign Currency Translation
Lorenzo Riccardi

24. Accounting Standards for Business Enterprises No. 20—Business Combinations
Lorenzo Riccardi

25. Accounting Standards for Business Enterprises No. 21—Leases
Lorenzo Riccardi

26. Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments
Lorenzo Riccardi

27. Accounting Standards for Business Enterprises No. 23—Transfer of Financial Assets
Lorenzo Riccardi

28. Accounting Standards for Business Enterprises No. 24—Hedging
Lorenzo Riccardi

29. Accounting Standards for Business Enterprises No. 25—Direct Insurance Contracts
Lorenzo Riccardi

30. Accounting Standards for Business Enterprises No. 26—Reinsurance Contracts
Lorenzo Riccardi

31. Accounting Standards for Business Enterprises No. 27—Exploitation of Petroleum and Natural Gas
Lorenzo Riccardi

32. Accounting Standards for Business Enterprises No. 28—Changes of Accounting Policies and Accounting Estimates and Error Correction
Lorenzo Riccardi

33. Accounting Standards for Business Enterprises No. 29—Events After the Balance Sheet Date
Lorenzo Riccardi

34. Accounting Standards for Business Enterprises No. 30—Presentation of Financial Statements
Lorenzo Riccardi

35. Accounting Standards for Business Enterprises No. 31—Cash Flow Statements
Lorenzo Riccardi

36. Accounting Standards for Business Enterprises No. 32—Interim Financial Reporting
Lorenzo Riccardi

37. Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements
Lorenzo Riccardi

38. Accounting Standards for Business Enterprises No. 34—Earings per Share
Lorenzo Riccardi

39. Accounting Standards for Business Enterprises No. 35—Segment Reporting
Lorenzo Riccardi

40. Accounting Standards for Business Enterprises No. 36—Related Party Disclosures
Lorenzo Riccardi

41. Accounting Standards for Business Enterprises No. 37—Presentation of Financial Instruments
Lorenzo Riccardi

42. Accounting Standards for Business Enterprises No. 38—Initial Implementation of Accounting Standards for Enterprises
Lorenzo Riccardi

43. Accounting Standards for Business Enterprises 2014
Lorenzo Riccardi

44. Erratum to: Accounting Standards for Business Enterprises No. 20–Business Combinations
Lorenzo Riccardi

Nyckelord: Business and Management, Accounting/Auditing, Macroeconomics/Monetary Economics//Financial Economics, Business Taxation/Tax Law