China Accounting Alert – June 2026 – The MOF releases the Accounting Standard for Business Enterprises Interpretation No. 20

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: The MOF releases the Accounting Standard for Business Enterprises Interpretation No. 20; The Accounting Regulatory Department of the MOF releases implementation Q&As and an application example for Accounting Standard for Business Enterprises (second batch in 2026); The Shanghai Stock Exchange (SSE) issues the Guidelines of the Shanghai Stock Exchange on the Application of the Rules for Issuance and Listing Review No. 10 – Applicability of the Fifth Set of STAR Market Listing Standards to AI Large Model Enterprises; etc.

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