It is our consistent aim to give priority to the pursuit of excellence and to provide customers with professional and first-class services. This IFRS message is designed to keep you informed of the latest progress of IFRS.

IFRS Series of Identical Research
On November 8, 2005, the China Accounting Standards Board and the International Accounting Standard…
IFRS Viewpoint Phase 7 Continuing Business Foundation Unappropriate Financial Statement Preparation
This period s perspective provides guidance for the main body to determine the improper problems…
IFRS Viewpoint Phase 6 Reverse Purchase of Listed Companies
This issue considers the reverse purchase of listed companies
IFRS Viewpoint Phase 5 Classification of Loans with Contract Terms
This issue considers how the existence of contracts affects the presentation of liabilities in the balance sheet
IFRS Viewpoint Phase 4 Enterprise Merger under the Same Control
This issue considers how to deal with the merger of enterprises under the same control
Inventory Discount and Rebate of Issue 3 from IFRS Perspective
This issue considers how discounts and rebates are accounted for by the purchaser when purchasing inventory
IFRS Viewpoint Phase 2 Purchase of Investment Real Estate Assets or Enterprise Merger
This period considers whether the purchase of investment real estate should be treated as an enterprise merger or an asset purchase
IFRS Viewpoint Phase 1 Associated Party Loans Loans with Lower Market Interest Rates
Our International Financial Reporting Standards Perspectives series provides insights into the application of IFRS in challenging environments to the global IFRS team
Differences between US GAAP and IFRS in leasing criteria - IFRS series of identical studies (II)
Lease criteria are the results of joint projects between IASB and FASB The convergence of IFRS…
IASB Issues New Leasing Guidelines (IFRS 16) - IFRS Series of Tongtong Research (I)
The new lease model redefines the definition of lease, changes the accounting treatment of the le…
The Impact of IFRS 15 New Income Criteria on Manufacturing and Other Industries - IFRS Series of Similar Studies (VI)
IFRS 15 may significantly affect the time and amount of revenue recognition, especially for large…
The Impact of IFRS 15 New Income Criteria on Information Transport, Software and Information Technology Services - IFRS Series of Similar Studies (7)
Enterprises licensed with intellectual property rights, such as information transmission, software an…
IFRS 15新收入准则对生命科学业的影响 - 致同研究之IFRS系列（十一）
在生命科学业，收入的会计处理包括很多独特的挑战。与客户之间的复杂安排包括 合作研究合同、以里程碑为基础的激励付款…
The Impact of IFRS 15 New Revenue Criteria on Retail Business-IFRS Series of Consistent Research (IX)
Although retailers may ultimately conclude that most current accounting policies and practices will…
The Impact of IFRS 15 New Income Criteria on Construction Industry-IFRS Series of the Similar Study (VIII)
Accounting for revenue in the construction industry encompasses unique challenges, including how to…
The Impact of IFRS 15 New Income Criteria on the Real Estate Industry-IFRS Series of Tongtong Research (10)
The accounting treatment of real estate revenue includes unique challenges, including how to deal …
IASB and FASB issue new income criteria update (judgment of principal responsible person and agent) - IFRS series of identical research (4)
The updated content does not change the core principles of the new revenue standards, but clarifi…
IASB and FASB Issue New Income Criteria Update (Identifying Compliance Obligations and Permits) - IFRS Series of Tongtong Research (V)
Before an enterprise can identify the performance obligations in a contract with its customers, it…
IASB Issues New Income Criteria (IFRS 15) - IFRS Series of Tongtong Research (III)
IFRS 15 applies to contracts for the provision of goods or services to customers, including const…
FASB issues new revenue standards updates (assessment of recoverability conditions and transitional accounting treatment, etc.) - IFRS series of identical studies (12)
On May 9, 2016, the Financial Accounting Standards Board of the United States (FASB) issued a ne…
Implementation Issues Discussed by Transitional Working Group on Impairment of Financial Assets (Phase I) - IFRS Series of Tongtong Research (XVII)
According to IFRS 9 B5 5 44, if the financial instrument has a floating interest rate, the expe…
Implementation Issues Discussed by Transitional Working Group on Impairment of Financial Assets (Phase III) - IFRS Series of Tongtong Research (XIX)
Since the establishment of ITG, three formal meetings have been held on April 22, 2015, September…
Implementation Issues Discussed by Transitional Working Group on Impairment of Financial Assets (Phase II) - IFRS Series of Tongtong Research (XVIII)
Since the establishment of ITG, three formal meetings have been held on April 22, 2015, September…
Differences between IFRS and US GAAP in Financial Instruments Criteria - IFRS Series of Similar Studies (XVI)
Although the Financial Instruments Standards is a joint project of IASB and FASB, IASB and FASB …
Fair Value Measurement of Non-Priced Equity Instruments (Income Law and Adjusted Net Assets Law) in the IFRS 9 Range - IFRS Series of the Similar Study (22)
On May 12, 2011, IASB issued IFRS 13, which provides guidance and disclosure requirements for fai…
Fair Value Measurement of Non-Priced Equity Instruments in the IFRS 9 Range (Market Law) - The IFRS Series of Tongtong Research (21)
On May 12, 2011, IASB issued IFRS 13, which provides guidance and disclosure requirements for fai…
IASB and FASB release fair value measurement guidelines converging to the same research IFRS series (twenty)
Fair value measurement project is one of the related projects of IASB in dealing with financial crisis, and it is also a convergence project with FASB
IASB Issues New Financial Instruments Standard (IFRS 9) (Hedging Accounting) - IFRS Series of Tongtong Research (XV)
During the 2008 financial crisis, the industry has been calling for a comprehensive revision of t…
IASB issued guidelines on new financial instruments (IFRS 9) (impairment) - to IFRS series of research (fourteen)
During the 2008 financial crisis, the industry has been calling for a comprehensive revision of t…
IASB Issues New Financial Instruments Guidelines (IFRS 9) (Classification and Measurement) - IFRS Series of Similar Studies (XIII)
The International Accounting Standards Board (IASB) issued the final draft of International Financia…
IFRS, which has an impact on the 2016 financial report - to the IFRS series of research (twenty-six)
This paper provides a general summary of the new International Financial Reporting Standards (IFRS)…
IASB issues the draft of "Practical Report - Importance in the Application of Financial Statements" - IFRS Series of Tongtong Research (25)
On October 28, 2015, the International Accounting Standards Board (IASB) issued a draft of "Prac…
IASB released the Conceptual Framework for Financial Reporting (Draft for Comments) (Phase I) - IFRS Series of Tongtong Research (23)
On May 28, 2015, the International Accounting Standards Board (IASB) issued the Conceptual Framewor…
IASB released the Conceptual Framework for Financial Reporting (Draft for Comments) (Phase II) - IFRS Series of Tongtong Research (24)
We introduce the changes in the draft in two phases In this issue, we introduce the measuremen…