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China (People's Rep.) - Accounting Treatment and Tax Implications of Repo Transactions

Country:
China (People's Rep.)
Author:
A. Tam; J. Yu
Issue:
Derivatives & Financial Instruments, 2013 (Volume 15), No 6
Published:
6 December 2013
The authors provide an overview of the accounting and tax treatment of repo transactions. In addition to reviewing applicable accounting standards, sample accounting entries are presented. Implications for corporate income tax and business tax are also addressed.
 
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