Thought leadership

Grant Thornton: Annual report analysis


Grant Thornton: Capital Market

Laws and Regulations: CSRC Revised Measures for Administration of Major Asset Restructuring of Listed Companies

Issues identified in the Issuance Review Committee review

Analysis on the reasons of IPO denial(2016)


Long-term equity investment and business combination

Examples of intangible assets recognised in a business combination not involving entities under common control

Disclosure examples of goodwill impairment test

Examples of identifying consolidation scope �C wealth management products

Examples of identifying consolidation scope - asset management plan

Examples of identifying consolidation scope - partnership

Examples of identifying consolidation scope-trust plan

Examples of identifying consolidation scope-concerted action

Examples of identifying consolidation scope-trustee to vote

Examples of identifying consolidation scope-remaining equity dispersion

Disclosure examples of identifying significant influence - more than 50% shareholding butwithout control

Disclosure examples of identifying significant influence�Cless than 20% shareholding butwith significant influence

Disclosure examples of identifying significant influence�Cmore than 20% shareholding butwithout significant influence

Disclosure examples of identifying joint operation or joint venture


Financial instruments and fair value measurements

Examples of accounting for convertible debts

Disclosure examples of derecognition of bills endorsed or discounted

Examples of measuring fair value of investment properties

Examples of measuring fair value of remaining equity investments at the date of losing control

Examples of measuring fair value of non-tradable shares

Disclosure example of items measured at fair value

Disclosure example of the valuation techniques used to measure fair value

Disclosure example of the valuation techniques used to measure fair value of the derivatives

Disclosure example of items not measured at fair value, but for which the fair value is disclosed

Disclosure examples of the risks related to the financial instrument -market risk

Disclosure examples of the risks related to the financial instrument - liquidity risk

Disclosure examples of capital management purpose, policy and procedures

Disclosure examples of the risks related to the financial instrument -risk management purpose

Disclosure examples of the risks related to the financial instrument -credit risk


Revenue recognition and capitalization

Disclosure examples of research and development expenditure capitalisation policy

Disclosure examples of the revenue recognition policy -system integration

Disclosure examples of the revenue recognition policy -customized software

Disclosure examples of the revenue recognition policy -online game

Disclosure examples of the revenue recognition policy -EMC

Disclosure examples of the revenue recognition policy -primary land development

Disclosure examples of the revenue recognition policy -Real estate sales business

Disclosure examples of the revenue recognition policy -movie and television industry

Disclosure examples of customer reward points


Standard differences and report type

Analysis of differences between PRC GAAP and IFRS for A+H share companies

Disclosure examples of differences between PRC GAAP and IFRS for A+H share companies


Others

Disclosure examples of intangible assets with indefinite useful life

Disclosure examples of held-for-sale assets
Disclosure examples of the other receivables related to government grants

Disclosure examples of the incentive cost allocation in theshare-based payment

Disclosure examples of the equity-settled share-based payment-stock options  

Disclosure examples of the equity-settled share-based payment-Restricted shares

Disclosure examples of government grants included innon-recurring gain or loss

Disclosure examples of the cash-settled share-based payment

Disclosure examples of the provisions of the quality guarantee deposit

Disclosure examples of other gain or loss items matched the definition of non-recurring item
Disclosure examples of the items in the explanatory statement NO.1 defined as recurring profit or loss
Disclosure examples of prevailing obligations related with reclamation, retirement and environmental cleanups