China Accounting Alert – April 2023 – The Accounting Regulatory Department of the Ministry of Finance (MOF) releases Application Examples on Income Tax Standards

China Accounting Alert is the monthly executive update for Mainland China and Hong Kong on recent developments in local and international financial reporting standards, and related hot topics and emerging issues. China Accounting Alert is designed to help keep you one step ahead by providing easy access to the information you need, all in one place. It is not intended to be a substitute for reading the financial reporting standards or other appropriate authoritative guidance, to which reference should be made for a full understanding of the relevant subject matters.

Matters covered in this issue include: The Accounting Regulatory Department of the Ministry of Finance (MOF) releases Application Examples on Income Tax Standards; Notice of Shanghai Stock Exchange (SSE) on issuing Shanghai Stock Exchange Guideline No.1 on Self-Regulation of Listed Companies – Formats of Announcements (revised in April 2023); Notice of Shenzhen Stock Exchange (SZSE) on issuing Shenzhen Stock Exchange Guideline No.2 on Self-Regulation of Listed Companies – Formats of Announcements (revised in April 2023); etc.

Please feel free to contact your EY client service professionals for further assistance if you find the provision of China Accounting Alert have an impact on your business operations.

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