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• Deloitte China has published the Chinese translation of the following Heads Up newsletter.

• Further guidance on new Chinese Accounting Standards

• 03 May 2007

• In our news story on 21 November 2006, we reported that the Ministry of Finance of China issued a 263-page book of implementation guidance on 32 of the 38 new Chinese Accounting Standards* (CASs) that were adopted by the China Accounting Standards Committee (CASC) in February 2006, effective for 2007 financial reports.

• Comparison of Taiwanese GAAP and IFRSs

• 05 Feb 2007

• Deloitte & Touche in Taiwan has published Comparisons of Republic of China (ROC) GAAP and IFRSs, which details the differences between ROC Statements of Financial Accounting Standards and IFRSs as of 30 September 2006. This booklet is written both in Chinese and English and is a line-item by line-item comparison.

• Guidance on implementing IFRS-based standards in China

• 21 Nov 2006

• The Ministry of Finance of China has issued limited implementation guidance on 32 of the 38 Accounting Standards for Business Enterprises (ASBEs) that it adopted in February 2006, effective for 2007 financial reports of Chinese listed companies.