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The potential of the Chinese market plus the mild taxation system can be seen as an alluring factor to attract many overseas investors put more money in this goldmine to take back the bigger profit.
China culminated the first stage of its accounting reforms by issuing a conceptual framework titled Accounting Standards for Business Enterprises (ASBE) in November 1992. Accounting journals and other Chinese publications already provide several overviews of China's conceptual framework for accounting and the underlying rationale for its publication.
The financial statements published by Chinese companies typically include a balance sheet, an income statement, a cash flow statement, notes to financial statements, and other supporting schedules...
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Common topics in this essay:
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