新的会计准则覆盖了当前国际财务报告准则的几乎所有方面，除了一部分外，充分的体现了与国际财务报告准则的趋同。新的准则必须在所有列出的中国公司中使用，也可以被其他中国公司使用。中国财政部最近还发布了附加的指南如下：
一本关于新企业会计准则解释的622页的书。这本书必须在书店中购买而不允许在线下载。
企业会计准则实施问题专家工作组意见之一(PDF 163k,中文)
企业会计准则实施问题专家工作组意见之二(PDF 131k, 中文)
2006年11月发布的财政部企业会计准则应用指南允许下载－下载ZIP压缩格式(4,009k ZIP)。所有的企业会计准则和导读还可以在官方网站www.casc.gov.cn/kjfg/200607/t20060703_337130.htm下载。
Further guidance on new Chinese Accounting Standards
In our news story of 21 November 2006 we reported that the Ministry of Finance of China issued a 263-page book of implementation guidance on 32 of the 38 new Chinese Accounting Standards* (CASs) that were adopted by the China Accounting Standards Committee (CASC) in February 2006, effective for 2007 financial reports. The new CASs cover nearly all of the topics under the current IFRSs and, with a few exceptions, are substantially in line with IFRSs. The new CASs must be used by all Chinese listed companies and may be used by unlisted Chinese companies. The MOF has recently published additional guidance on the CASs as follows:
- A 622-page book of Interpretations of New Chinese Accounting Standards, in Chinese. This book is not available for downloading on the CASC website but may be purchased in bookstores in China.
- Questions and Answers Set #1 (PDF 163k, Chinese language)
- Questions and Answers Set #2 (PDF 131k, Chinese language)
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The November 2006 MOF implementation guidance is available in Chinese – Click to Download in ZIP Format (4,009k ZIP). Alternatively, all of the CASs and guidance can be downloaded in Chinese from the official website of China Accounting Standards Committee www.casc.gov.cn/kjfg/200607/t20060703_337130.htm.
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