• ontheholiday > report on the observance of standards and codes (rosc)
  • report on the observance of standards and codes (rosc)

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    REPORT ON THE OBSERVANCE OF STANDARDS AND CODES (ROSC) – ACCOUNTING AND AUDITING
    People's Republic of China
    October 2009
    Financial Management – Central Operational Services Unit East Asia and Pacific Region World Bank
    ABBREVIATIONS AND ACRONYMS A&A ASBE ASSE CAS CASB CASC CBRC CICPA CICSC CIRC CNAO CNY CPA CPD CSA CSRC EU FSB HKICPA IAASB IAS IASB IASC IES IESBA IFAC IFRIC IFRS IMF ISA MOF NAI PRC ROSC SASAC STA XBRL Accounting and Auditing Accounting Standards for Business Enterprises Accounting System for Small Enterprises Chinese Accounting Standards China Auditing Standards Board China Accounting Standards Committee China Banking Regulatory Commission The Chinese Institute of Certified Public Accountants China Internal Control Standards Committee China Insurance Regulatory Commission China National Audit Office Chinese Yuan Certified Public Accountant Continuing professional development China Standards on Auditing China Securities Regulatory Commission European Union Financial Stability Board Hong Kong Institute of Certified Public Accountants International Auditing and Assurance Standards Board International Accounting Standards International Accounting Standards Board International Accounting Standards Committee International Education Standards International Ethics Standards Board for Accountants International Federation of Accountants International Financial Reporting Interpretation Committee International Financial Reporting Standards International Monetary Fund International Standards on Auditing Ministry of Finance National Accounting Institute People's Republic of China Reports on the Observance of Standards and Codes State-owned Assets Supervision and Administration Commission State Administration of Taxation Extensive Business Reporting Language James Adams Hsiao-Yun Elaine Sun Alfred H. Nickesen Iraj Talai M. Zubaidur Rahman David I and Yi Dong
    Vice President: Country Director: Sector Director: Financial Management Manager: Program Manager: Task Team Leaders:

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