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17/10/2015page

Official interpretation of the tentative measures on participation in social insurance by foreign employees in China

Following the issuance of the Law of Social Contributions in June 2011, an interim Measures on Participation in Social Insurance by Foreign Employees in China, which was deliberated and adopted at the 67th executive meeting of the Ministry of Human Resources and Social Security and approved by the State Council, was hereby promulgated and shall come into effect as of October 15, 2011.

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New China visa regulation

On 1 July 2013, the new China’s Administration of Exit and Entry law (“Exit-Entry law”) came into effect. The promulgation of this new law clearly reflects a strong will to standardise the processes and requirements to enter and exit the People’s Republic of China.

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Feiertage 2014 In Der Volksrepublik China: Auswirkungen Auf Unternehmen

Am 11. Dezember 2013 hat der chinesische Staatsrat die Feiertagsregelungen für 2014 bekannt gegeben. Es handelt sich um „soziale“ Regelungen, um die Zahl der aufeinanderfolgenden Urlaubstage zu verlängern, so dass die Arbeitnehmer in ihrere Heimatsstadt zurückkehren können.

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Jours fériés 2014 en Chine continentale : Impact pour les entreprises

Le 11 décembre 2013, le Conseil d’Etat a publié le calendrier des jours fériés pour l’année 2014.

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Feiertage 2013 In Der Volksrepublik China: Auswirkungen Auf Unternehmen

Am 8. Dezember 2012 hat der chinesische Staatsrat die Feiertagsregelungen für 2013 bekannt gegeben. Es handelt sich um „soziale“ Regelungen, um die Zahl der aufeinanderfolgenden Urlaubstage zu verlängern, so dass die Arbeitnehmer in ihrere Heimatsstadt zurückkehren können.

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Jours fériés 2013 en Chine continentale : Impact pour les entreprises

Le 8 décembre 2012, le Conseil d’Etat a publié le calendrier des jours fériés pour l’année 2013 - aménagements permettant d'avoir un nombre plus élevé de jours de congés consécutifs afin que les employés puissent retourner dans leur ville d'origine.

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Legal holidays 2014 in Mainland China: impact for companies

On 11 December 2013, the State Council announced the public holiday arrangements for 2014 – which are “social” arrangements made in order to lengthen the number of consecutive days of holiday and allow the employees to return to their home city.

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China announces National Holiday For V-Day celebration

The State Council announced on 13 May that there will be a national holiday on 3 September 2015 for this year’s celebrations marking the 70th anniversary of the victory in World War II.

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China Accounting & Outsourcing newsletters

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Outsourcing publications

You will find here our Outsourcing publications (newsletters, brochures, etc.).

17/10/2015page

Beyond the GAAP - January 2014 issue

November 2013 saw the publication of the final standard on hedge accounting that constitutes phase 3 of IFRS 9, and which is explained in full detail in this issue of Beyond the GAAP.

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Beyond the GAAP - December 2013 issue

Under the IASB work plan, 2014 should see the conclusion of two major projects which were launched several years ago: revenue recognition and the impairment of financial assets. However, no publication timescale has been announced for the other two major topics, accounting for leases and insurance contracts. The work plan merely mentions ‘redeliberations’ on these subjects in the first quarter of 2014. The duration of the redeliberations on revenue recognition does, however, suggest that we should treat this timetable with great caution.

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Beyond the GAAP - November 2013 issue

The 2013 annual statements are drawing near! As every year, we present the list of IFRS standards and interpretations applicable to this reporting date. We also invite you to take a close look at the AMF’s Recommendations and ESMA’s Enforcement priorities for 2013.

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Beyond the GAAP - September 2013 issue

The comment period on the Leases exposure draft ended on 13 September 2013. The comments received by the IASB and the FASB are far from unanimous, and many criticisms have been expressed on both sides of the Atlantic, some even challenging the model upheld by the Boards.

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Beyond the GAAP - October 2013 issue

After 8 years of good and loyal service, Beyond the GAAP adopts the colours of the new Mazars visual identity. Although this new presentation has changed, you will find all the usual features in this edition. We will continue to provide a monthly summary of news about European and international accounting standards in a simple accessible manner and without bias.

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Beyond the GAAP - July-Aug. 2013 issue

The IASB and the FASB expect to publish their joint standard on revenue recognition by the end of this year. However, the mandatory effective date is not likely to be before 2017.

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Beyond the GAAP - June 2013 issue

After the May publication of the 2nd leases exposure draft, another long-term project now sees re-publication: on 20 June the IASB and the FASB published their new proposals for insurance contracts. It looks likely to be a busy summer for commentators!

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Beyond the GAAP - April 2013 issue

At a time when the American organisations are appointing new leaders to both the FASB and the SEC, the IASB is continuing its work, and expects to see an exceptional number of publications in 2013. Key documents such as the second exposure draft on leases, or the exposure draft on insurance contracts, are due for publication before the end of June. The final standards on revenue recognition and hedge accounting should follow soon after.

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Beyond the GAAP - May 2013 issue

When in August 2010, the IASB and the FASB published a joint exposure draft on leases, they could have had no idea that they would have to re-expose their proposals three years later. This, however, is what they were forced to do on 16 May 2013, so generally hostile were responses to the initial draft, so complicated the redeliberations and so changeable the positions.

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Beyond the GAAP - March 2013 issue

The first quarter of 2013 is coming to a quiet close – and there is even a gleam of hope in sight! At the end of its March meeting, the IASB finally decided to remove the proposed interpretation on puts on non-controlling interests from its work plan, and to review the controversial elements of IAS 32 with a view to a potential amendment.

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Beyond the GAAP - January 2013 issue

As we move into the new year, many of us are wondering what will be the outcome of the debate over the correct accounting treatment of puts on non-controlling interests.

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Beyond the GAAP - February 2013 issue

Two years and eight months elapsed between the publication of the first exposure draft on revenue recognition in June 2010 and the Boards’ final redeliberations on the major themes of the project. At the end of their February meeting, the FASB and the IASB announced that they had finished their redeliberations on the substantive themes of the November 2011 exposure draft.

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Beyond the GAAP - 2013 issues

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Beyond the GAAP - February 2014 issue

The IASB published an update of its work plan on 25 February. According to this document, March 2014 should see the publication of the Discussion Paper on macro hedging and the draft amendment to IAS 1 resulting from the Disclosure Initiative. These two publications are eagerly awaited by stakeholders. Let us hope that they are not a disappointment!

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October 2011

No matter who you are, the sovereign debt crisis cannot have escaped your notice, having become a regular feature in the daily press and the focus of attention around the globe.