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China Accounting Standards

Introduction and Effects of New Chinese Accounting Standards for Business Enterprises

  • Book
  • © 2016

Overview

Authors:
  1. Lorenzo Riccardi

    1. Shanghai, China

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  • Embraces a crucial issue in an emerging and growing country such as China

  • Critical and defined approach enables readers to immediately understand the local accounting system

  • A clear and direct comparison between Chinese and international accounting systems

  • Includes supplementary material: sn.pub/extras

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Table of contents (44 chapters)

  1. Front Matter

    Pages i-xv
    Download chapter PDF

  2. Introduction to New Accounting Standards for Business Enterprises

    • Lorenzo Riccardi
    Pages 1-3

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

    • Lorenzo Riccardi
    Pages 5-8

  4. Impact and Results on Financial Statements

    • Lorenzo Riccardi
    Pages 9-10

  5. Effects of the New PRC GAAP

    • Lorenzo Riccardi
    Pages 11-11

  6. Accounting Standards for Business Enterprises No. 1—Inventories

    • Lorenzo Riccardi
    Pages 13-17

  7. Accounting Standards for Business Enterprises No. 2—Long-Term Equity Investments

    • Lorenzo Riccardi
    Pages 19-24

  8. Accounting Standards for Business Enterprises No. 3—Investment Real Estates

    • Lorenzo Riccardi
    Pages 25-29

  9. Accounting Standards for Business Enterprises No. 4—Fixed Assets

    • Lorenzo Riccardi
    Pages 31-36

  10. Accounting Standards for Business Enterprises No. 5—Biological Assets

    • Lorenzo Riccardi
    Pages 37-43

  11. Accounting Standards for Business Enterprises No. 6—Intangible Assets

    • Lorenzo Riccardi
    Pages 45-50

  12. Accounting Standards for Business Enterprises No. 7—Exchange of Non-Monetary Assets

    • Lorenzo Riccardi
    Pages 51-54

  13. Accounting Standards for Business Enterprises No. 8—Impairment of Assets

    • Lorenzo Riccardi
    Pages 55-66

  14. Accounting Standards for Business Enterprises No. 9—Employee Compensation

    • Lorenzo Riccardi
    Pages 67-70

  15. Accounting Standards for Business Enterprises No. 10—Enterprise Annuity Fund

    • Lorenzo Riccardi
    Pages 71-75

  16. Accounting Standards for Business Enterprises No. 11—Share-Based Payments

    • Lorenzo Riccardi
    Pages 77-81

  17. Accounting Standards for Business Enterprises No. 12—Debt Restructuring

    • Lorenzo Riccardi
    Pages 83-86

  18. Accounting Standards for Business Enterprises No. 13—Contingencies

    • Lorenzo Riccardi
    Pages 87-90

  19. Accounting Standards for Business Enterprises No. 14—Revenue

    • Lorenzo Riccardi
    Pages 91-96

  20. Accounting Standards for Business Enterprises No. 15—Construction Contracts

    • Lorenzo Riccardi
    Pages 97-103
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Keywords

About this book

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.

Authors and Affiliations

  • Shanghai, China

    Lorenzo Riccardi

Bibliographic Information

  • Book Title: China Accounting Standards

  • Book Subtitle: Introduction and Effects of New Chinese Accounting Standards for Business Enterprises

  • Authors: Lorenzo Riccardi

  • DOI: https://doi.org/10.1007/978-981-10-0006-5

  • Publisher: Springer Singapore

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: Springer Science+Business Media Singapore 2016

  • Hardcover ISBN: 978-981-10-0004-1Published: 17 November 2015

  • Softcover ISBN: 978-981-10-1285-3Published: 23 August 2016

  • eBook ISBN: 978-981-10-0006-5Published: 09 November 2015

  • Edition Number: 1

  • Number of Pages: XV, 337

  • Number of Illustrations: 1 illustrations in colour

  • Topics: Accounting/Auditing, Macroeconomics/Monetary Economics//Financial Economics, Business Taxation/Tax Law

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