Accounting in China
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.
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The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact firstname.lastname@example.org.
Comparative international accounting
This book explores differences between International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP), as well as differences in accounting practices between countries such as China, France, Germany and Japan.
Tax, accounting and audit in China 2015
Tax, Accounting, and Audit in China 2015 offers a comprehensive overview of the major taxes that foreign investors are likely to encounter when establishing or operating a business in China as well as other tax-relevant obligations. This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who must navigate the complex tax and accounting landscape in China in order to effectively manage and strategically plan their China-based operations.
Tax, accounting and audit in China 2016
Tax, Accounting, and Audit in China 2016 offers a comprehensive overview of the major taxes that foreign investors are likely to encounter when establishing or operating a business in China as well as other tax-relevant obligations. This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who must navigate the complex tax and accounting landscape in China in order to effectively manage and strategically plan their China-based operations.
Transfer Pricing in China 2016
Transfer Pricing in China 2016, explains how transfer pricing functions in China. It examines the various transfer pricing methods that are available to foreign companies operating in the country, highlights key compliance issues, and details transfer pricing problems that arise from intercompany services, intercompany royalties and intercompany financing.
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China Briefing, published by Dezan Shira & Associates, provides expert commentary on law, tax and business operations aimed at foreign investors doing business in China.
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Relative to most of the world, China has only recently embraced the market economy and with that the practice of accounting. For this reason, some of the accounting and bookkeeping practices that are an everyday occurrence in China may seem unusual to foreign investors new to the country.
Articles and books in the Library collection
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.
China Master GAAP Guide
Patrick PH Ng; Ng Eng Juan
Annually published handbook on accounting and auditing practices in China, offering up-to-date commentary on applying Accounting Standards for Business Enterprises (ASBE) and Accounting Standards for Small-sized Enterprises (ASSE) with worked examples for each standard. The handbook also includes a comparison of ASBE (2006) and IFRS.
International Trends in Financial Reporting under IFRS
Abbas Ali Mizra and Nandakumar Ankarath (2013)
This practical guide to applying IFRS includes the chapter 'Comparison of IFRS with China GAAP' which outlines the differences between IFRS and ASBEs. It also includes the following example documents:
- consolidated financial statement templates for non-financial companies set by the ASBEs
- separate financial statement templates for non-financial companies set by ASBEs
- 2010 financial statements of CAS Co., Ltd prepared under ASBEs.
International Corporate Procedures
LS Sealy et al (eds.)
This regularly updated database 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. Contact us to request documents from the database.
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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