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17/10/2015page
官方解讀在華外籍員工參加社會保險的臨時措施
繼2011年6月頒佈社會貢獻法後，在華外籍員工參加社會保險的臨時措施已提交人力資源和社會保障部門第67次常務會議審議並獲通過，同時獲得國務院批准，現予頒佈並將於2011年10月15日生效。 下載新聞通訊：（只提供英文版本）
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
中國大陸2013年法定假日對公司的影響
2012年12月8日，國務院公佈了2013年公眾假日的安排，這項“社會”安排是為了增加公眾的連續休假天數，以方便員工能夠返回老家。 在中國大陸，公眾假日主要以7個節日為基礎（元旦、春節、清明節、勞動節、端午節、中秋節和國慶日）。
17/10/2015page
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.
17/10/2015page
中國會計與外包服務新聞通訊
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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!
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
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.
17/10/2015page
Beyond the GAAP - 2013 issues
17/10/2015page
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!
17/10/2015page
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.