The table below has the complete list of the new ASBEs. The guidance covers ASBEs 1-14, 16-24, 27, 28, 30, 31, 33, 34, 35, 37, and 38. The MOF guidance is currently available only in Chinese to
Download Zip File (4,009k ZIP). Alternatively, all of the ASBEs and guidance can be downloaded in Chinese from the official website of China Accounting Standards Committee
www.casc.gov.cn/htm.