ASBE Reference Directory
Accounting Standards for Business Enterprises
Accounting Standards for Business Enterprises (ASBE) are the Chinese accounting standards issued by the Ministry of Finance, covering topics such as inventories, fixed assets, revenue, and financial instruments.
Active Standards
ASBE No. 01
Inventories
ASBE No. 02
Long-term Equity Investments
ASBE No. 03
Investment Property
ASBE No. 04
Fixed Assets
ASBE No. 05
Biological Assets
ASBE No. 06
Intangible Assets
ASBE No. 07
Exchange of Non-monetary Assets
ASBE No. 08
Impairment of Assets
ASBE No. 09
Employee Benefits
ASBE No. 10
Enterprise Annuity Fund
ASBE No. 11
Share-based Payment
ASBE No. 12
Debt Restructuring
ASBE No. 13
Contingencies
ASBE No. 14
Revenue
ASBE No. 16
Government Grants
ASBE No. 17
Borrowing Costs
ASBE No. 18
Income Taxes
ASBE No. 19
Foreign Currency Translation
ASBE No. 20
Business Combinations
ASBE No. 21
Leases
ASBE No. 22
Recognition and Measurement of Financial Instruments
ASBE No. 23
Transfer of Financial Assets
ASBE No. 24
Hedging (Hedge Accounting)
ASBE No. 25
Direct Insurance Contracts
ASBE No. 26
Reinsurance Contracts
ASBE No. 27
Extraction of Petroleum and Natural Gas
ASBE No. 28
Accounting Policies, Changes in Accounting Estimates and Correction of Errors
ASBE No. 29
Events after the Balance Sheet Date
ASBE No. 30
Presentation of Financial Statements
ASBE No. 31
Cash Flow Statements
ASBE No. 32
Interim Financial Reporting
ASBE No. 33
Consolidated Financial Statements
ASBE No. 34
Earnings Per Share
ASBE No. 35
Segment Reporting
ASBE No. 36
Related Party Disclosures
ASBE No. 37
Presentation of Financial Instruments
ASBE No. 38
Initial Implementation of Accounting Standards for Enterprises
ASBE No. 39
Fair Value Measurement
ASBE No. 40
Joint Venture Arrangements (Joint Arrangements)
ASBE No. 41
Disclosure of Interests in Other Entities
ASSBEs
Accounting Standards for Small Business Enterprises (ASSBEs) – Framework Overview