Our collection of resources based on what we have learned on the ground
Resources
Q&A
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...
Q&A
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...
Q&A
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...
Q&A
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...
infographic
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.
magazine
Managing Your Accounting and Bookkeeping in India
- April 2015
- Members Access
In this issue of India Briefing Magazine, we spotlight three issues that financial management teams for India should monitor. In the first article, we examine the new Indian Accounting Standards (Ind-AS) system, which is expected to be a boon for for...
magazine
Managing Your Accounting and Bookkeeping in China
- April 2015
- Members Access
In this issue of China Briefing, we shed light on the practice of accounting in China. We start out by introducing the reader to the development of the Chinese accounting standards, and their main differences compared to international standards. Next...
videographic
Annual Accounting Compliance Requirements
- March 2015
- Free Access
This complicated topic is clarified in this prezi as well as describes the requirements for the procedures
videographic
Compliance Anforderungen in China
- March 2015
- Free Access
Das komplizierte Verfahren wird in dieser Prezi dargestellt.
Q&A
Can companies listed on the stock exchange give their employees the right to buy...
- January 2015
- Free Access
Stock options are a type of remuneration where companies that are listed on a stock exchange give their employees the right to buy stocks in the company at a certain price. After one year, the options become exercisable and the employe...
Q&A
Was sind Audits?
- December 2014
- Free Access
Audits ist die englische Übersetzung für Wirtschaftsprüfung und wird mittlerweile auch im Deutschen genutzt.
Q&A
Welche Funktionen hat ein Audit?
- December 2014
- Free Access
Ein Audit hat vielerlei verschiedene Funktionen, wie das sie als Informationsquelle über die finanzielle Situation eines Unternehmens dient.
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