China Accounting Alert – September 2025 – Notice of the MOF on issuing the Application Guidance of Sustainability Disclosure Standards for Business Enterprises – Basic Standards (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: Notice of the MOF on issuing the Application Guidance of Sustainability Disclosure Standards for Business Enterprises – Basic Standards (for Trial Implementation); Notice of the MOF on issuing the Interim Provisions on Accounting Treatment for Local Government Special-purpose Bonds; The Shanghai Stock Exchange (SSE) revises Guidelines for Self-Regulation of Listed Companies; 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.