Различия между китайскими и американскими стандартами бухгалтерского учета и их значение для китайского рынка капитала
China's accounting standards improvement process
own development on the summary of the release situation of EAS issued by the Accounting Department of MOF
Time | Name of Accounting standards | Operation |
2014 | No.2-Long-term equity investments | Amend |
No.9-Employee compensation | ||
No.30-Presentation of financial statements | ||
No. 33-Consolidated Financial Statements | ||
No.37-Presentation of financial instruments | ||
No.39-Fair value measurement | Add | |
No.40-Joint arrangements | ||
No.41-Disclosure of equity in other entities | ||
2017 | No.14-Income | Amend |
No.16-Government grants | ||
No.22-Financial instruments recognition and measurement | ||
No.23-Transfer of financial assets | ||
No.24-Hedge accounting | ||
No.37-Presentation of financial instruments | Second amend | |
No.42-Non-current assets held for sale, disposal groups and discontinued operations | Add | |
2018 | No.21-Lease | Amend |
2019 | No.7-Exchange of non-monetary assets | Amend |
No.12-Debt restructurings | ||
2022 | No.25-Insurance contracts | Amend |