In this issue we examine Chinese Financial Reporting, including the differences between PRC GAAP, US GAAP and IFRS standards, in addition to examining a typical China raised financial statement and balance sheet to demonstrate where problems in reporting standards can and do occur. This is pertinent for any legal, financial or executive manager looking at entering into a China Joint Venture, China M&A and China financial reporting, and includes a commentary on misrepresentation and likely areas of fraud.
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