Enterprise Accounting Standards

Grant Thornton Insights into CAS

Grant Thornton Insight: Viewpoint of the New Lease Standard(II): Separating Components of A Lease Contract and Combination of the Lease Contracts(88)
Grant Thornton Insight: Viewpoint of the New Cas 21: the Scope of CAS 21 and Identifiying A Lease(87)

Grant Thornton Insights: 《CAS 21-Leases》2006 vs 2018(86)

Grant Thornton Insights: New FinancialInstrument Standard (29) – Impairment of Financial Instruments (85)

Grant Thornton Insights: New FinancialInstrument Standard (28) – Impairment of Financial Instruments (84)

Grant Thornton Insights: New FinancialInstrument Standard (27) – Impairment of Financial Instruments (83)

Grant Thornton Insights: New FinancialInstrument Standard (26) – Impairment of Financial Instruments (82)

Grant Thornton Insights: Guidance on Issues Related to 2018Financial Statements Format for General Enterprises

Grant Thornton Insights: New FinancialInstrument Standard (25) – Impairment of Financial Instruments (80)

Grant Thornton Insights: New FinancialInstrument Standard (24) – Impairment of Financial Instruments (79)

Grant Thornton Insights: New FinancialInstrument Standard (23) – Impairment of Financial Instruments (78)

Grant Thornton Insights: New FinancialInstrument Standard (22) – Impairment of Financial Instruments (77)

Grant Thornton Insights: New FinancialInstrument Standard (21) – Impairment of Financial Instruments (76)

Grant Thornton Insights: New Financial Instrument Standard (20) –Measurement of Financial Assets and FinancialLiabilities (75)

Grant Thornton Insights: New FinancialInstrument Standard (19) -Measurement of Financial Assets and FinancialLiabilities (74)

Grant Thornton Insights: New FinancialInstrument Standard (18) –Measurement of Financial Assets and FinancialLiabilities (73)

Grant Thornton Insights: New FinancialInstrument Standard (17) –Reclassification of Financial Assets andClassification of Financial Liabilities (72)

Grant Thornton Insights: New FinancialInstrument Standard (16) –Classification of Financial Assets (71)

Grant Thornton Insights: New FinancialInstrument Standard (15) –Classification of Financial Assets (70)

Grant Thornton Insights: Notice on Revising Financial Statements Format for General Enterprises

Grant Thornton Insights: New FinancialInstrument Standard (14) –Classification of Financial Assets (68)

Grant Thornton Insights: New FinancialInstrument Standard (13) –Classification of Financial Assets (67)

Grant Thornton Insights: New FinancialInstrument Standard (12) –Classification of Financial Assets (66)

Grant Thornton Insights: New FinancialInstrument Standard (11) –Derecognition of Financial Assets (65)

Grant Thornton Insights: New FinancialInstrument Standard (10) –Derecognition of Financial Assets (64)

Grant Thornton Insights: New Financial Instrument Standard (9) –Derecognition of Financial Assets (63)

Grant Thornton Insights: New Financial Instrument Standard (8) –Derecognition of Financial Assets (62)

Grant ThorntonInsights: New FinancialInstrument Standard (7) - Derecognition of Financial Assets(61)

Grant ThorntonInsights: New FinancialInstrument Standard (6) - Derecognition of Financial Assets(60)

Grant Thornton Insights: New FinancialInstrument Standard (5) – Derecognition of Financial Instrument (59)

Grant Thornton Insights: New FinancialInstrument Standard (4) –Derecognition of Financial Instrument (58)

Grant Thornton Insights: New FinancialInstrument Standard (3) –Initial Recognition of Financial Instrument (57)

Grant Thornton Insights: New FinancialInstrument Standard (2) – Key Definition and Scope (56)

Grant Thornton Insights: New Financial Instrument Standard (1) - Brief Introductionand 2006 vs 2017 Comparison) (55)

Grant Thornton Insights: Guidance on “Interpretation to related issues of CAS 42”and Related Questions (54)

Grant Thornton Insights: CAS 21 – Leases(ED) (Brief Introduction )(53)

Grant Thornton Insights: Guidance on “Notice on RevisingFinancial Statements Format for General Enterprises” and Related Questions (52)

Grant Thornton Insights: CAS 14 – Impact on Electronic Commerce Industry (51)

Grant Thornton Insights: CAS 14 – Impact on Retail Industry (50)

Grant Thornton Insights: CAS 14 – Impact on Manufacturing Industry (49)

Grant Thornton Insights: CAS 14 – Impact on Telecom Industry (48)

Grant Thornton Insights: CAS 14 – Impact on Software (Licensing) Industry (47)

Grant Thornton Insights: CAS 14 – Impact on Online Game Industry (46)

Grant Thornton Insights: CAS 14 – Impact on Construction Industry (45)

Grant Thornton Insights: CAS 14 – Impact on Real Estate Industry (44)

Grant Thornton Insights: CAS 14 – Presentation and Dislosure (43)

Grant Thornton Insights: CAS 14 – Contract Costs (42)

Grant Thornton Insights: CAS 14 – Non-refundable Upfront Fees (41)

Grant Thornton Insights: CAS 14 – Customers’ Unexercised Rights (40)

Grant Thornton Insights: CAS 14 – Repurchase Agreements (39)

Grant Thornton Insights: CAS 14 – Licensing (38)

Grant Thornton Insights: CAS 14 – Customer Options for Additional Goods or Services (37)

Grant Thornton Insights: CAS 14 – Principal versus Agent (36)

Grant Thornton Insights:CAS 14-Warranties(35)

Grant Thornton Insights: CAS 14 – Sale with a Right of Return (34)

GrantThornton Insights: CAS 14 – Recognise Revenue when (or as) the Entity Satisfiesa Performance Obligation (4) (33)

Grant Thornton Insights: CAS 14 – Recognise Revenue when (or as) the Entity Satisfies a Performance Obligation (3) (32)

Grant Thornton Insights:CAS 14 – RecogniseRevenue when (or as) the Entity Satisfies a Performance Obligation (2) (3?1)

Grant Thornton Insights: CAS 14 – Recognise Revenue when (or as) the Entity Satisfies a Performance Obligation (1) (30)

Grant Thornton Insights: CAS 14 – Allocate the Transaction Price to the Performance Obligations in the Contract (29)

Grant Thornton Insights: CAS 14 – Determining the Transaction Price (3) (28)

Grant Thornton Insights:CAS 14 - Determing the Transaction Price(2) (27)

Grant Thornton Insights:CAS 14 - Determing the Transaction Price(1) (26)

Grant Thornton Insights:CAS 14 - Identify the performance obligations in the contract(2) (25)

Grant Thornton Insights:CAS 14 - Identify the performance obligations in the contract(1) (24)

Grant Thornton Insights:CAS 14 - Identify the contract(s) with a customer(2) (23)

Grant Thornton Insights:CAS 14 - Identify the contract(s) with a customer(1) (22)

Grant Thornton Insights:The brief introduction of the new revised CAS(s) in 2016 and 2017 (21)

Grant Thornton Insights:CAS 14 - Revenue (Brief Introduction and 2006 vs 2017 Comparison) (20)

Grant Thornton Insights:MOF issued CAS Bulletin No.9-12 (19)

Grant Thornton Insights:CAS 16 – Government grants (18)

Grant Thornton Insights:CAS 42 – Non-current Assets Held for Sale,Disposal Groups and Discontinued Operations (17)

Grant Thornton Insights:CAS 24-Hedging Accounting (16)

Grant Thornton Insights:CAS 23-Transfer of Financial Assets (15)

Grant Thornton Insights:CAS 22- Financial Instruments Recognition and Measurement (14)

Grant Thornton Insights:MOF issued CAS Bulletin No.7 (13)

Grant Thornton Insights:MOF issued CAS Bulletin No.8 (12)

Grant Thornton Insights:MOF issued Provisional Regulations on Hedge Accounting for Commodity Futures (11)

Grant Thornton Insights:《Insights into CAS Revisions》——Combined Version (Part 1) (10)

Grant Thornton Insights:《Insights into CAS Revisions》——Combined Version (Part 2) (9)

Grant Thornton Insights:Comparison of CAS 2 – Long-term Equity Investments (New Version vs. Old version) (8)

Grant Thornton Insights:Comparison of CAS 9 – Employee Benefits (New Version vs. Old version) (7)

Grant Thornton Insights:Comparison of CAS 30 - Presentation of Financial Statements (New Version vs. Old version) (6)

Grant Thornton Insights:Comparison of CAS 33 – Consolidated Financial Statements (New Version vs. Old version) (5)

Grant Thornton Insights:Comparisonof CAS 37 – Financial Instruments: Presentation (2016)(New Version vs. Old version) (4)

Grant Thornton Insights:Comparison between CAS 39 – Fair Value Measurement and Relevant IFRS (3)

Grant Thornton Insights:Comparison between CAS 40 – Joint Arrangements and Relevant IFRS (2)

Grant Thornton Insights:Comparison between CAS 41 – Disclosure of Interests in Other Entities and Relevant IFRS (1)


A guide to applying IAS 36 in practice

Impairment of Assets

The differentiation of accounting attributions of capital instrument between Chinese and US standard

The differentiation of accounting attributions of capital instruments such as preference shares and perpetual bond between Chinese and US standard(Chinese version only)

Intangible assets in a business combination
Intangible assets in a business combination - Identifying and valuing intangibles under IFRS3

A practical guide to the classification of financial instrument under IAS32
Liability or equity?


Understanding deferred tax under IAS12 Income taxes
Deferred tax – a Chief Financial Officer’s guide to avoiding the pitfalls


Navigating the changes to IFRS
A briefing for Chief Financial Officers


The road to IFRS
The road to IFRS - A practical guide to IFRS1 and first-time adoption


IFRS10 Consolidated Financial Statements
Under control - a practical guide to applying IFRS10 Consolidated Financial Statements (August 2012)


IAS7: Statement of Cash Flows
IAS7: Statement of Cash Flows - a guide to avoiding common pitfalls and application issues (August 2012)


Global changes in lease accounting standards
Preparing for global lease accounting standards: Implications for the real estate industry