Our collection of resources based on what we have learned on the ground
Resources
Q&A
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...
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...
DTA
Convention Between The Kingdom Of Thailand And The Republic Of Austria For The A...
- May 2015
- Free Access
Personal scope, taxes covered, definitions, and general definition.
report
Health: China’s Revolution
- May 2015
- Members Access
Over the past 10 years China has been reforming its health care system and is attempting to reduce the huge health gap between urban and rural areas where almost one million of barefoot doctors – often trained very late to medical technologies Ã...
DTA
Convention Between The Government Of The Kingdom Of Thailand And The Government ...
- May 2015
- Free Access
Personal scope, taxes covered, and general definitions.
DTA
Agreement Between The Kingdom Of Thailand And Australia For The Avoidance Of Dou...
- May 2015
- Free Access
Personnel scope, taxes covered, general definitions, and residence.
partner-publication
Asia Light Manufacturing Outlook: May 2015
- May 2015
- US $40
The May Issue of the Asia Light Manufacturing Outlook report is a 4-5 page executive-ready assessment and outlook designed to help companies anticipate labor risks and dynamics across key manufacturing countries in Asia. Countries of coverage include...
partner-publication
2015 American Business in China White Paper
- May 2015
- Members Access
The 17th edition of AmCham China's American Business in China White Paper reflects the collective views of AmCham China's more than 1,000 member companies on trade and commercial issues that affect the US business community in China. Written by AmCha...
infographic
Rising Car Use in China
- May 2015
- Free Access
This infographic explains about the Chinese car market - how many cars were sold, import & export of cars, investment in car parts, revenues and restrictions.
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