Introduction and Effects of New Chinese
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1 Lorenzo Riccardi China Accounting Standards Introduction and Effects of New Chinese Accounting Standards for Business Enterprises Springer
2 Contents 1 Introduction to New Accounting Standards for Business Enterprises 1 2 ASBE's Main Features and General Differences of New China GAAP Versus US GAAP and IFRS 5 3 Impact and Results on Financial Statements 9 4 Effects of the New PRC GAAP 11 5 Accounting Standards for Business Enterprises No. 1 Inventories Chapter I: General Provisions Chapter II: Recognition Chapter III: Measurement Chapter IV: Disclosure Comments Examples 17 6 Accounting Standards for Business Enterprises No. 2 Long-Term Equity Investments Chapter I: General Provisions Chapter II: Initial Measurement Chapter III: Subsequent Measurement Chapter IV: Disclosure Comments Example 24 7 Accounting Standards for Business Enterprises No. 3 Investment Real Estates Chapter I: General Provisions Chapter II: Recognition and Initial Measurement Chapter III: Follow-Up Measurement Chapter IV: Conversion 27 V
3 7.5 Chapter V: Disposal 7.6 Chapter VI: Disclosure 7.7 Comments 7.8 Examples Accounting Standards for Business Enterprises No. 4 Fixed Assets 8.1 Chapter I: General Provisions 8.2 Chapter II: Recognition 8.3 Chapter III: Initial Measurement 8.4 Chapter IV: Subsequent Measurement 8.5 Chapter V: Disposal 8.6 Chapter VI: Disclosure 8.7 Comments 8.8 Examples Accounting Standards for Business Enterprises No. 5 Biological Assets 9.1 Chapter I: General Provisions 9.2 Chapter II: Recognition and Initial Measurement 9.3 Chapter III: Subsequent Measurement 9.4 Chapter IV: Harvest and Disposal 9.5 Chapter V: Disclosure 9.6 Comments 9.7 Examples Accounting Standards for Business Enterprises No. 6 Intangible Assets 10.1 Chapter I: General Provisions 10.2 Chapter II: Confirmation 10.3 Chapter III: Initial Measurement 10.4 Chapter IV: Subsequent Measurement 10.5 Chapter V: Disposal and Discarding 10.6 Chapter VI: Disclosure 10.7 Comments 10.8 Examples Accounting Standards for Business Enterprises No. 7 Exchange of Non-Monetary Assets 11.1 Chapter I: General Provisions 11.2 Chapter II: Confirmation and Measurement Chapter III: Disclosure 11.4 Comments 11.5 Examples
4 Contents vii 12 Accounting Standards for Business Enterprises No. 8 Impairnient of Assets Chapter I: General Provisions Chapter II: Recognition of Assets with Potential Impairment Chapter III: Measurement of Recoverable Amount of Assets Chapter IV: Determination of Losses of Asset Impairment Chapter V: Recognition of Group Assets and Treatments of Impairment Chapter VI: Treatment of Impairment of Business Reputation Chapter VII: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 9 Employee Compensation Chapter I: General Provisions Chapter II: Confirmation and Measurement Chapter III: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 10 Enterprise Annuity Fund Chapter I: General Provisions Chapter II: Confirmation and Measurement Chapter III: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 11 Share-Based Payments Chapter I: General Provisions Chapter II: The Equity-Settled Share-Based Payments Chapter III: The Cash-Settled Share-Based Payments Chapter IV: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 12 Debt Restructuring Chapter I: General Provisions Chapter II: Accounting Treatment of Debtors 83
5 viii Contents 16.3 Chapter III: Accounting Treatments of the Creditor Chapter IV: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 13 Contingencies Chapter I: General Provisions Chapter II: Recognition and Measurement Chapter III: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 14 Revenue Chapter I Chapter II: Revenue from Selling Goods Chapter III: Revenue from Providing Labor Services Chapter IV: Revenue from Abalienating the Right to Use Assets Chapter V: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 15 Construction Contracts Chapter I: General Provisions Chapter II: The Split Up and Combination of Contracts Chapter IE: Contract Revenue Chapter IV: Contract Costs Chapter V: Recognition of Contract Revenue and Contract Costs Chapter VI: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 16 Government Subsidies Chapter I: General Provisions Chapter II: Recognition and Measurement Chapter III: Disclosure Comments Examples 107
6 Contents ix 21 Accounting Standards for Business Enterprises No. 17 Borrowing Costs Chapter I: General Provisions Chapter II: Recognition and Measurement Chapter III: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 18 Income Taxes Chapter I: General Provisions Chapter II: Tax Base Chapter III: Temporary Difference Chapter IV: Recognition Chapter V: Measurement Chapter VI: Presentation Comments Examples Accounting Standards for Business Enterprises No. 19 Foreign Currency Translation Chapter I: General Provisions Chapter II: Determination of Functional Currency Chapter III: Accounting Treatment for Foreign Currency Transactions Chapter IV: Translation of Foreign Currency Financial Statements Chapter V: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 20 Business Combinations Chapter I: General Provisions Chapter II: Classification of Leases Chapter III: Accounting Treatments of Lessees in Finance Leases Chapter IV: Accounting Treatments of Lessors in Finance Leases Chapter V: Accounting Treatments of Lessees in Operating Leases Chapter VI: Accounting Treatments of Lessors in Operating Leases Chapter VII: Sale and Leaseback Transactions 132
7 x Contents 24.8 Chapter VIII: Presentation Comments Examples Accounting Standards for Business Enterprises No. 21 Leases Chapter I: General Provisions Chapter II: Classification of Leases Chapter III: Accounting Treatments of Lessees in Finance Leases Chapter IV: Accounting Treatments of Lessors in Finance Leases Chapter V: Accounting Treatments of Lessees in Operating Leases Chapter VI: Accounting Treatments of Lessors in Operating Leases Chapter VII: Sale and Leaseback Transactions Chapter VIII: Presentation Comments Examples Accounting Standards for Business Enterprises No. 22 Recognition and Measurement of Financial Instruments Chapter I: General Principles Chapter II: Classification of Financial Assets and Financial Liabilities Chapter III: Embedded Derivative Instruments Chapter IV: Recognition of Financial Instruments Chapter V: Measurement of Financial Instruments Chapter VI: Impairment of Financial Assets Chapter VII: Determination of the Fair Value Chapter VIII: Definition of Financial Assets, Financial Liabilities, and Equity Instruments Comments Examples Accounting Standards for Business Enterprises No. 23 Transfer of Financial Assets Chapter I: General Provisions Chapter II: Recognition of Transfer of Financial Assets Chapter III: Measurement of Transfer of Financial Assets Comments Examples 174
8 Contents xi 28 Accounting Standards for Business Enterprises No. 24 Hedging Chapter I: General Principles Chapter II: Hedging Instruments and Hedged Items Chapter III: Recognition and Measurement of Hedging Comments Examples Accounting Standards for Business Enterprises No. 25 Direct Insurance Contracts Chapter I: General Provisions Chapter II: Determination of Original Insurance Contracts Chapter III: The Income from Original Insurance Contracts Chapter IV: Reserves for Original Insurance Contracts Chapter V: Cost of Original Insurance Contracts Chapter VI: Presentation Comments Examples Accounting Standards for Business Enterprises No. 26 Reinsurance Contracts Chapter I: General Principles Chapter II: Accounting Treatment of Ceded-Out Business Chapter III: Accounting Treatment of Ceded-In Business Chapter IV: Presentation Comments Examples Accounting Standards for Business Enterprises No. 27 Exploitation of Petroleum and Natural Gas Chapter I: General Provisions Chapter II: Accounting Treatments of Rights and Interests of Mining Areas Chapter III: Accounting Treatments of Oil and Gas Exploration Chapter IV: Accounting Treatments of Oil and Gas Development Chapter V: Accounting Treatments for the Oil and Gas Production Chapter VI: Disclosure Comments Examples 215
9 xü Contents 32 Accounting Standards for Business Enterprises No. 28 Changes of Accounting Policies and Accounting Estimates and Error Correction Chapter I: General Provisions Chapter II: Accounting Policies Chapter III: Changes in Accounting Estimates Chapter IV: Corrections of Prior Period Errors Chapter V: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 29 Events After the Balance Sheet Date Chapter I: General Provisions Chapter II: Adjusting Events After the Balance Sheet Date Chapter III: Non-adjusting Events After the Balance Sheet Date Chapter IV: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 30 Presentation of Financial Statements Chapter I: General Provisions Chapter II: Basic Requirements Chapter HI: Balance Sheets Chapter IV: Profit Statements Chapter V: Statements of Changes in the Owner's Equities Chapter VI: Notes Comments Examples Accounting Standards for Business Enterprises No. 31 Cash Flow Statements Chapter I: General Provisions Chapter II: Basic Requirements Chapter III: Cash Flows Arising from Operating Activities Chapter IV: Cash Flows Arising from Investing Activities Chapter V: Cash Flows Arising from Financing Activities Chapter VI: Disclosure Comments Examples 244
10 Contents xiii 36 Accounting Standards for Business Enterprises No. 32 Interim Financial Reporting Chapter I: General Provisions Chapter II: Contents of Interim Financial Reports Chapter III: Recognition and Measurement Comments Examples Accounting Standards for Business Enterprises No. 33 Consolidated Financial Statements Chapter I: General Provisions Chapter II: Introduction Chapter III: Consolidation Procedures Consolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Owner's Equity Chapter IV: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 34 Earings per Share Chapter I: General Provisions Chapter II: Basic Eamings per Share Chapter III: Diluted Eamings per Share Chapter IV: Presentation Comments Examples Accounting Standards for Business Enterprises No. 35 Segment Reporting Chapter I: General Provisions Chapter II: Identification of Segments Chapter III: Identification of Reportable Segments Chapter IV: Identification of Primary and Secondary Reportable Segments Chapter V: Segment Information Disclosure Comments Examples Accounting Standards for Business Enterprises No. 36 Related Party Disclosures Chapter I: General Provisions Chapter II: Affiliated Parties 277
11 xiv Contents 40.3 Chapter III: Affiliated Party Transaction Chapter IV: Disclosure Comments Examples Accounting Standards for Business Enterprises No. 37 Presentation of Financial Instruments Chapter I: General Provisions Chapter II: Presentation of Financial Instruments Liabilities and Equity Compound Financial Instruments Settlement in the Enterprise's Own Equity Instruments Treasury Shares Offsetting a Financial Asset and a Financial Liability Chapter III: Disclosure of Financial Instruments Balance Sheet Income Statement and Statement of Changes in Owner's Equity Other Disclosures Nature and Extent of Risks Arising from Financial Instruments Comments Examples Accounting Standards for Business Enterprises No. 38 Initial Implementation of Accounting Standards for Enterprises Chapter I: General Provisions Chapter II: Recognition and Measurement Chapter III: Presentation Comments Examples Accounting Standards for Business Enterprises Accounting Standards for Business Enterprises Reviewed in Accounting Standards for Business Enterprises No. 33 Consolidated Financial Statements Accounting Standards for Business Enterprises No. 35 Segment Reporting Accounting Standards for Business Enterprises No. 37 Presentation of Financial Instruments 308
12 Contents xv 43.2 New Accounting Standards for Business Enterprises Added in Accounting Standards for Business Enterprises No. 39 Fair Value The Provisions of Chapter XII of Convergence Summary Accounting Standards for Business Enterprises No. 40 Joint Venture Arrangements Summary Accounting Standard for Business Enterprises No. 41 Disclosure of Interest Summary 333 References 335
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