China Master GAAP Guide

The guide provides practical and up-to-date commentary on China’s Accounting Standards for Business Enterprises (ASBE), explaining each of the 39 standards in detail and extensively illustrating each standard with worked examples. The newest edition clarifies the latest official interpretations of the ASBE and the newest explanatory supplement as revised by the Ministry of Finance in September 2008.
Written in plain and straightforward English, the Guide offers—to the fullest extent possible - unambiguous guidance not only to principles but also practical day-to-day treatment, making it an essential tool for accountants and other professionals who are required to prepare the accounts of (or to audit) a business enterprise.