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Chinese (simplified) (中国的)

Chinese (simplified) (中国的) Below you will find a collection of all of our Chinese (simplified) language publications, including translations of our global publications, and additional member firm publications in simplified Chinese.

 

Publications

Accounting focus — IFRS 9 'Financial Instruments'

22 Aug 2014

This newsletter (in Chinese) from Deloitte (China) discusses IFRS 9 'Financial Instruments', recently issued by the IASB.

Accounting focus — IFRS 15 'Revenue from Contracts with Customers'

04 Jun 2014

This newsletter from Deloitte (China) discusses IFRS 15 'Revenue from Contracts with Customers', recently issued by the IASB (in Chinese).

Accounting focus — ASBE 41 'Disclosure of Interests in Other Entities'

28 May 2014

This newsletter from Deloitte (China) discusses Accounting Standard for Business Enterprises ASBE 41 'Disclosure of Interests in Other Entities', which was issued by the Chinese Ministry of Finance on 14 March 2014 (in Chinese).

Accounting focus — Distinguishing financial liabilities from equity instruments and related accounting rules

11 Apr 2014

This newsletter from Deloitte (China) discusses a guidance recently issued by the Chinese Ministry of Finance on the appropriate classification of perpetual debt, preference stock and other financial instruments (in Chinese).

Accounting focus — ASBE 33 'Consolidated Financial Statements'

20 Mar 2014

This newsletter from Deloitte (China) discusses a revised version of Accounting Standard for Business Enterprises ASBE 33 'Consolidated Financial Statements', which was issued by the Chinese Ministry of Finance on 17 February 2014 (in Chinese).

Accounting focus — ASBE 40 'Joint Arrangements'

07 Mar 2014

This newsletter from Deloitte (China) discusses a revised version of Accounting Standard for Business Enterprises ASBE 40 'Joint Arrangements', which was recently issued by the Chinese Ministry of Finance (in Chinese).

Accounting focus — ASBE 30 'Presentation of Financial Statements'

07 Mar 2014

This newsletter from Deloitte (China) discusses a revised version of Accounting Standard for Business Enterprises ASBE 30 'Presentation of Financial Statements', which was issued by the Chinese Ministry of Finance on 26 January 2014 (in Chinese).

Weekly HKFRS / IFRS Q&A #5 — Accounting for contingent consideration arising from the acquisition of an associate or a joint venture

24 Feb 2014

This issue of the Weekly HKFRS / IFRS Q&As from Deloitte (Hong Kong) discusses the accounting for contingent consideration arising from the acquisition of an associate or a joint venture.

Accounting focus — ASBE 39 'Fair Value Measurement'

18 Feb 2014

This newsletter from Deloitte (China) discusses Accounting Standard for Business Enterprises ASBE 39 'Fair Value Measurement', which was issued by the Chinese Ministry of Finance on 26 January 2014 (in Chinese).

Weekly HKFRS / IFRS Q&A #4 — Disclosures required by HKFRS 12

14 Feb 2014

This issue of the Weekly HKFRS / IFRS Q&As from Deloitte (Hong Kong) discusses the disclosures required by HKFRS 12/IFRS 12.

Weekly HKFRS / IFRS Q&A #3 — Classification of an investee under HKFRS 10 and HKFRS 11

05 Feb 2014

This issue of the Weekly HKFRS / IFRS Q&As from Deloitte (Hong Kong) discusses the application of HKFRS 10/IFRS 10 and HKFRS 11/ IFRS 11 to the classification of an investee.

Weekly HKFRS / IFRS Q&A #2 — Categorisation of the fair value of real estate properties

29 Jan 2014

This issue of the Weekly HKFRS / IFRS Q&As from Deloitte (Hong Kong) discusses the categorisation of the fair value of real estate properties under HKFRS 13/IFRS 13 'Fair Value Measurement'.

Correction list for hyphenation

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