Our collection of resources based on what we have learned on the ground
Resources
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Document Checklist for Foreign Owned Enterprises and Representative Offices for ...
- January 2016
- Free Access
The requisite documentation needed for FOEs and ROs in the auditing process in Vietnam.
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Application of Vietnamese Accounting Standards for Small and Medium Sized Enterp...
- January 2016
- Members Access
Vietnam requires that SMEs comply with a simplified set of accounting standards.
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Transfer Pricing Services
- January 2016
- Members Access
Various transfer pricing services in China
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China-Plus Strategien: Indien, Thailand, Indonesien, Kambodscha
- November 2015
- Members Access
In unserer Serie „China-Plus Strategien“ stellen wir Ihnen die Möglichkeiten und Notwendigkeiten einer Expansion innerhalb Asiens vor. Dabei sind in manchen Bereichen die Unterschiede innerhalb Asiens ebenso groß, wie der Unterschied von China ...
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Annual Audit and Compliance in China 2016
- November 2015
- Members Access
In this issue of China Briefing, we provide a comprehensive analysis of the various annual compliance procedures that foreign invested enterprises in China will have to follow, including wholly-foreign owned enterprises, joint ventures, foreign-inves...
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Tax Comparison of Asset Sale and Equity Transfer in China
- June 2015
- Free Access
This infographic shows which tax is needed to be applied to asset seller, equity transferor, asset acquirer and equity acquirer in China.
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What are the differences between the Chinese Accounting Standard (CAS) and the I...
- May 2015
- Free Access
Despite the ongoing convergence towards international standards, one must be aware of the following differences: Choosing a valuation method; China Accounting Standards (CAS) only allows fixed assets to be valued according to their historical cost...
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What are the expectations for the Generally Accepted Accounting Practices (GAAP)...
- May 2015
- Free Access
The 2014 Generally Accepted Accounting Practices (GAAP) is expected to be adopted by all medium and large-sized enterprises across Mainland China. The new PRC GAAP consists of: One basic standard providing guidance on practical issues 41 specific...
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What is 'mapping' in China?
- May 2015
- Free Access
As foreign companies follow different standards, the information from the Chinese subsidiary must be translated to fit into overseas parent company books. This procedure is known as mapping. There are two points to consider: 1. The divergence of Ch...
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How is accounting currency determined in China?
- May 2015
- Free Access
When a company chiefly does business in non-local currency, it then may choose the currency in which to conduct its accounting. When choosing currency, the company must consider the following factors: If the currency influences the sales pri...
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What procedures must be considered for before repatriating profits in China?
- May 2015
- Free Access
The remitting of profits does not need prior approval from the State Administrative of Foreign Exchange (SAFE). However it must show that all income taxes have been paid. The investor must present the following documents to the bank in order to prove...
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China Accounting Quick Facts
- April 2015
- Members Access
China Accounting Quick Facts that include accounting standards, accounting licenses, regulators, the fiscal/financial year, repatriating funds and liability.
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