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China Accounting Alert – February 2026 – China Securities Regulatory Commission (CSRC) issues the Regulatory Guidelines on the Issuance of Asset-backed Security Tokens Overseas by Domestic Assets
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 the Regulatory Guidelines on the Issuance of Asset-backed Security Tokens Overseas by Domestic Assets; Stock exchanges revise the Guidelines on Special Corporate Bonds; Stock exchanges revise the Guidelines for the Preparation of Sustainability Reports 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.