Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.
Some features on this page link to licensed products and are only available to logged-in members and students.
Chinese language website from Deloitte with updates and information on Chinese accounting standards and IFRS.
Accounting Standards Updates by Jurisdiction: China
Updates from Deloitte's IAS Plus service.
China Accounting Standards Committee (CAS)
Body responsible for developing and issuing local standards.
Many of the following organisations have Chinese language websites only.
An Overview of New PRC GAAP: Differences between old and new PRC GAAP and its convergence with IFRS
Report published by KPMG in September 2011 comparing current and superseded accounting standards in China.
Glossary of microfinance terms
Translations from English to Chinese produced by the Consultative Group to Assist the Poor (CGAP). Published in July 2008.
Contact member in China
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.
On 6 December 2007 the China Accounting Standards Committee (CASC) and the Hong Kong Institute of Certified Public Accountants (HKICPA) issued a joint declaration on mainland standards convergence. A separate declaration was also issued relating to auditing standards.
IFRS application around the world – Jurisdictional profile: People's Republic of China
Profile prepared by the IFRS Foundation about use of IFRS in this country with notes on:
China affirms commitment to converge with IFRSs
Press release issued by the IASB on 15 February 2006.
Each selected book features specific accounting information on this country; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
International Corporate Procedures
LS Sealy et al (eds.)
A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.
Kurt S Schulzke (ed.) Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.
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