Resource index
China–Australia group reporting guide.
The Most is led out of Hong Kong and works with Australian enterprises that carry Mainland China operations, Hong Kong holding entities, and an Australian parent that must sign a 30 June group position. This page collects our public service briefings and technical notes in one place—so finance leaders can navigate from high-level consolidation issues to ERP-specific and standards-specific detail.
If the same reporting break has appeared more than once in your close cycle, your current structure will not hold under audit without rework.
Service briefings
These pages describe how we support Australian parent consolidation without replacing your auditor: coordination, translation, documentation, and clearer handoffs between local books and group reporting.
- China & APAC consolidation for Australian groups
End-to-end briefing on how we coordinate APAC into Australian parent reporting.
- China subsidiary reporting into Australian parent consolidation
When local PRC GAAP books must become a board-ready group position.
- Hong Kong holding-layer reporting for Australian parents
HK statutory packs as the bridge between Mainland operations and group close.
- PRC GAAP to IFRS / AASB translation
Defined translation paths for group reporting—not ad hoc reclassification each year.
Technical insight notes
Longer-form notes on failure modes we see in practice: calendar mismatch, local ERP exports, intercompany nets, and the gap between PRC GAAP statutory presentations and what Australian boards and auditors need at group level.
- Kingdee / UFIDA to group reporting bridge
- Calendar mismatch: 31 December vs 30 June close
- Audit translation friction (PRC schedules vs Australian group reporting)
- China subsidiary packages and audit-ready handoff
- Why Hong Kong packs fail at group consolidation
- Intercompany balances and eliminations in the China–Australia close
- Transfer pricing documentation vs intercompany elimination journals
- FX remeasurement timing: China close vs Australian consolidation
- Feeding China subsidiary data into Xero / NetSuite parent GLs
- IFRS/AASB vs PRC GAAP: what statutory packs do not show the board
First step
2026 Mainland China Consolidation Matrix
A short, skimmable brief that maps where Mainland reporting diverges from parent-level group expectations—built for private groups with active China entities.
Most teams think they are aligned until they run this map. Use it before your next board cycle and before audit fieldwork begins.