会计规则调整
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消息称英国监管机构考虑调整规则以吸引中国企业上市
Xin Lang Cai Jing· 2026-02-16 23:19
Core Viewpoint - The UK audit regulatory body is considering changes to accounting rules to encourage Chinese companies to list in London by allowing them to follow Chinese accounting standards when issuing Global Depositary Receipts (GDRs) [1][2]. Group 1: Regulatory Changes - The Financial Reporting Council (FRC) is seeking opinions on whether to permit Chinese-registered companies to adhere to Chinese accounting rules for GDR issuance in London [1][2]. - Currently, Chinese entities must comply with UK accounting standards to issue GDRs in London [1][2]. - The proposed rule change is part of a broader effort by the UK government to eliminate perceived barriers that deter some Chinese issuers from choosing the UK as a listing venue [1][2]. Group 2: Market Attractiveness - The FRC's proposed adjustments follow an announcement by the Financial Conduct Authority (FCA) to publish more trading data, which also aims to enhance the attractiveness of the London public market [1][2].