By Lorenzo Riccardi
This e-book offers an exhaustive evaluation of China’s accounting criteria and makes a transparent comparability among chinese language and foreign accounting platforms. It bargains a vital advisor to facing new accounting criteria for company organisations in China. The consultant presents invaluable help to accountants and pros whilst evaluating the recent criteria followed in China with the corresponding ideas below IAS/IFRS and appraising capability results. The comparative method including reviews and easy-to-use numerical examples let readers to speedy take hold of those accounting systems.
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Additional resources for China Accounting Standards: Introduction and Effects of New Chinese Accounting Standards for Business Enterprises
Sample text
Before accomplishing the expected objective of production and operation (being grown up). The phrase “accomplishing the expected objective of production and operation” refers that the productive biological assets may produce agricultural products, render labor services, and be rented out stably for several consecutive years after they enter into the normal production period. , prior to the close canopy. Article 11 The borrowing costs, which shall be included in the cost of biological assets, shall be disposed in accordance with the Accounting Standards for Enterprises No.
5. 5 RMB) as final evaluation for inventories. On the contrary, after 2007, LIFO evaluation (17,500 RMB) is no longer allowed. Chapter 6 Accounting Standards for Business Enterprises No. 1 Chapter I: General Provisions Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in light of the Accounting Standards for Enterprises—Basic Standards. Article 2 Other relevant accounting standards shall apply to such items as follows: (1) The Accounting Standards for Enterprises No.
Generally speaking, biological assets follow the provisions already met for recognizing other categories of assets. Moreover, they meet the same requirements when referring to measurement. In fact, they shall be initially measured at their cost. ” A major difference with fixed assets is the inherit feature of biological assets. In case of self-breeding, self-cultivated, and self-plated biological assets, their cost evaluation ascertains directly to agricultural operations. In case of reduction in value of biological assets, an impairment loss shall be disposed (with the only exception of welfare biological assets).