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Comparison of IFRS and GAAP in the People's Republic of China

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03 Oct 2002

Deloitte Touche Tohmatsu has published GAAP Differences in your Pocket: IAS and GAAP in the People's Republic of China.

This 32-page booklet identifies and explains 108 differences between International Financial Reporting Standards and Chinese GAAP. It also includes a comprehensive foreword that reviews the development of financial reporting standards in China. Click to (PDF 346k). We are pleased to grant permission to accounting educators and students to make copies for educational use. In July, we published a similar comparison of IFRS and United States GAAP, which can be downloaded from our Publications Page.

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