China Accounting Alert – August 2025 – China Securities Regulatory Commission (CSRC) releases the Accounting Regulatory Report on 2024 Annual Financial Reports of Listed Companies

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) releases the Accounting Regulatory Report on 2024 Annual Financial Reports of Listed Companies; Applying IFRS: A closer look at IFRS 18 Presentation and Disclosure in Financial Statements (Updated July 2025); IFRS Developments Issue 240: IASB releases near-final draft of climate-related illustrative examples; etc.

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