Chinese Accounting Standards (CAS).
The MOF has
been working
to develop a body of Chinese Accounting
Standards that are broadly in line with International
Accounting Standards (IAS). The MOF issued its first
Standard in 1997. To date, 16 standards have been
adopted and others are under active development.
Deloit
te Touche Tohmatsu has served as the advisor to
the MOF in its project to develop CAS.
A complete list of CAS is set out in the table on the
next page. The table identifies the category of
enterprises to which each Standard applies.