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Part Four: Accounting, Auditing And Taxation In China

Published by: GMB Publishing, Ltd.

Published: Jul. 25, 2006 - 48 Pages


Table of Contents



Part Four: Accounting, Auditing and Taxation in China

4.1 Accounting and Auditing Requirements and Practices

4.2 Taxation Issues

4.3 Differences between the PRC Accounting Regulations and International Reporting Standards.

Abstract

This report provides authoritative insight into accounting, auditing and taxation practices in China. It looks at accounting standards, concepts and bases, auditing requirements and professional standards and forms of audit report, corporate taxation and individual income tax on foreign nationals. In addition, there is a discussion of how China’s accounting regulations differ from International Financial Reporting Standards, including the pitfalls when relying on audited financial statements of PRC companies.

Contributors

PricewaterhouseCoopers.

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