Analyzing Chinese Financial Statements

by Edward Ma, Manager, Corporate Accounting Services, Dezan Shira & Associates, Beijing

In this article, we will focus on understanding and analyzing the typical accounts of Chinese financial statements, including the balance sheet and income statement.In our firm’s 15 years of experience in China, when called upon to examine accounts prepared by Chinese businesses, we have consistently found that accounts we have analyzed have always been incorrectly prepared

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This article included in China Briefing Magazine
ANALYZING CHINESE FINANCIAL REPORTING	Other articles in this issue: Comparisons between IFRS, U.S. GAAP and PRC GAAP by Sabirna Zhang and Wang lei, , Dezan Shira & Associates,Beijing