China: Accounting Standards

To implement the Measures for the Supervision and Administration of Information Disclosure of Private Investment Funds issued by the China Securities Regulatory Commission, and to further specify the information disclosure requirements for private investment funds, the Asset Management Association of China has drafted the Implementation Rules for Information Disclosure of Private Investment Funds and the Templates for Key Information Disclosure Content of Private Investment Funds.

The auditing, reporting, and compliance landscape for international groups with Chinese components has become more complex. The revised International Standard on Auditing (ISA) 600...

货不对板是国际货物买卖中的常见问题。

2022 年 4 月 2 日，中国证券监督管理委员会...

On April 2, 2022, the China Securities Regulatory Commission (the "CSRC") published the revised Provisions on Strengthening Confidentiality and Archives Administration of Overseas Securities Offering...

Guidelines have been published to apply the New Standards in companies involving in general transportation services.

When a Chinese company goes public in the U.S., it typically does so through a U.S. corporation. Under the resulting ownership structure, the Chinese company is owned by the U.S. corporation, often indirectly through an intermediary corporation domiciled in a jurisdiction other than the United States or China (i.e., a foreign intermediary corporation).