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China Master GAAP Guide, 11th Edition
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China Master GAAP Guide, 11th Edition

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Basic Information

  • Product Title: China Master GAAP Guide, 11th Edition
  • ISBN: 978-988-78405-2-7
  • Product Code: 2072H
  • Product Group: Tax and Accounting
  • Product Type: Soft Bound Book
  • Price: HK$ 1,500


Wolters Kluwer’s China Master GAAP Guide has long enjoyed a reputation for being the indispensable handbook on accounting and auditing practices in China. In keeping with tradition, this latest edition of the Guide provides comprehensive and up-to-date commentary on China’s Accounting Standards for Business Enterprises (ASBE) along with detailed explanations, applications, and worked examples for each of the 42 standards issued by the Ministry of Finance as at 30 November 2018. The book’s usefulness to readers is undoubtedly exceptional.

Recent developments in the field are also adequately addressed, covering such areas as the International Financial Reporting Standards (IFRS) on joint arrangements, financial instruments, revenue from contracts with customers, and the requirements on the Application Guidance and interpretations.

This 11th Edition of the China Master GAAP Guide provides:
- a separate chapter for each ASBE;
- various worked and applied examples to enhance understanding on ASBE; and
- comprehensive, practical and up-to-date commentary on ASBE.

Each of the 42 accounting standards is explained in detail. Chapters on the Basic Standard, Application Guidance and Accounting Standards for Small-sized Enterprises are also included.

Key Features

  • This Guide provides guidance on practical accounting treatments and comparative analysis of each Chinese accounting standard with its equivalent counterpart in the IFRS. It is equipped with worked examples together with systematic analyses, which provides accountants and other professionals with an essential tool who perform accounting and audit work for business enterprises in China.
Topics Covered

  • Chapter 1 Introduction
    Chapter 2 Basic Standard
    Chapter 3 ASBE 1 Inventories
    Chapter 4 ASBE 2 Long-term Equity Investments
    Chapter 5 ASBE 3 Investment Property
    Chapter 6 ASBE 4 Fixed Assets
    Chapter 7 ASBE 5 Biological Assets
    Chapter 8 ASBE 6 Intangible Assets
    Chapter 9 ASBE 7 Exchange of Non-monetary Assets
    Chapter 10 ASBE 8 Impairment of Assets
    Chapter 11 ASBE 9 Employee Compensation
    Chapter 12 ASBE 10 Enterprise Annuity Fund
    Chapter 13 ASBE 11 Share-based Payment
    Chapter 14 ASBE 12 Debt Restructuring
    Chapter 15 ASBE 13 Contingencies
    Chapter 16 ASBE 14 Revenue
    Chapter 17 ASBE 15 Construction Contracts
    Chapter 18 ASBE 16 Government Grants
    Chapter 19 ASBE 17 Borrowing Costs
    Chapter 20 ASBE 18 Income Taxes
    Chapter 21 ASBE 19 Foreign Currency Translation
    Chapter 22 ASBE 20 Business Combinations
    Chapter 23 ASBE 21 Leases
    Chapter 24 ASBE 22 Recognition and Measurement of Financial Instruments
    Chapter 25 ASBE 23 Transfer of Financial Assets
    Chapter 26 ASBE 24 Hedging
    Chapter 27 ASBE 25 Direct Insurance Contracts
    Chapter 28 ASBE 26 Re-insurance Contracts
    Chapter 29 ASBE 27 Extraction of Petroleum and Natural Gas
    Chapter 30 ASBE 28 Changes in Accounting Policies and Estimates, and Correction of Errors
    Chapter 31 ASBE 29 Events after the Balance Sheet Date
    Chapter 32 ASBE 30 Presentation of Financial Statements
    Chapter 33 ASBE 31 Cash Flow Statements
    Chapter 34 ASBE 32 Interim Financial Reporting
    Chapter 35 ASBE 33 Consolidated Financial Statements
    Chapter 36 ASBE 34 Earnings Per Share
    Chapter 37 ASBE 35 Segment Reporting
    Chapter 38 ASBE 36 Related Party Disclosures
    Chapter 39 ASBE 37 Presentation of Financial Instruments
    Chapter 40 ASBE 38 First Time Adoption of Accounting Standards for Business Enterprises
    Chapter 41 ASBE 39 Fair Value Measurement
    Chapter 42 ASBE 40 Joint Arrangements
    Chapter 43 ASBE 41 Disclosure of Interests in Other Entities
    Chapter 44 ASBE 42 Non-current Assets and Disposal Group Held for Sale and Discontinued Operations
    Chapter 45 Accounting System for Small-sized Enterprises
    Chapter 46 Application Guidance
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