China Master GAAP Guide 2009/10 (6th Edition)

Handy bound book
English commentary illustrated with worked examples
Well-structured index

Contents Includes:


Topics Covered

• Introduction
• Basic Standard
• ASBE 1 Inventories
• ASBE 2 Long-term Equity Investments
• ASBE 3 Investment Property
• ASBE 4 Fixed Assets
• ASBE 5 Biological Assets
• ASBE 6 Intangible Assets
• ASBE 7 Exchange of Non-monetary Assets
• ASBE 8 Impairment of Assets
• ASBE 9 Employee Compensation
• ASBE 10 Enterprise Annuity Fund
• ASBE 11 Share-based Payment
• ASBE 12 Debt Restructuring
• ASBE 13 Contingencies
• ASBE 14 Revenue
• ASBE 15 Construction Contracts
• ASBE 16 Government Grants
• ASBE 17 Borrowing Costs
• ASBE 18 Income Taxes
• ASBE 19 Foreign Currency Translation
• ASBE 20 Business Combinations
• ASBE 21 Leases
• ASBE 22 Recognition and Measurement of Financial Instruments
• ASBE 23 Transfer of Financial Assets
• ASBE 24 Hedging
• ASBE 25 Direct Insurance Contracts
• ASBE 26 Re-insurance Contracts
• ASBE 27 Extraction of Petroleum and Natural Gas
• ASBE 28 Changes in Accounting Policies and Estimates, and Corrections of Errors
• ASBE 29 Events after the Balance Sheet Date
• ASBE 30 Presentation of Financial Statements
• ASBE 31 Cash Flow Statements
• ASBE 32 Interim Financial Reporting
• ASBE 33 Consolidated Financial Statements
• ASBE 34 Earning Per Share
• ASBE 35 Segment Reporting
• ASBE 36 Related Party Disclosures
• ASBE 37 Presentation of Financial Instruments
• ASBE 38 First Time Adoption of Accounting Standards for Business Enterprises
• Accounting System for Small-sized Enterprises
• Application Guidance



Product Includes:


one bound book