China Accounting Alert – March 2024 – CSRC issues four policy documents including Opinions on Improving the Quality of Listed Companies at Source by Strictly Enforcing Admission Criteria for Issuance and Listing (for Trial Implementation)

China Accounting Alert is the monthly executive update for the Chinese mainland 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: China Securities Regulatory Commission (CSRC) issues four policy documents including Opinions on Improving the Quality of Listed Companies at Source by Strictly Enforcing Admission Criteria for Issuance and Listing (for Trial Implementation); International Accounting Standards Board (IASB) Update February 2024; IFRIC Update March 2024; 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.