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FRC Considers Rule Changes to Attract Chinese Listings

2/16/2026

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Summary

Story summary

The Financial Reporting Council (FRC) aims to attract Chinese companies to list in London.
To achieve this, the FRC is considering changes to its accounting rules.
A consultation will be held to discuss allowing Chinese-registered companies to adhere to Chinese accounting standards when issuing global depository receipts (GDRs) in London.
The consultation signals a potential regulatory pathway for London GDR issuances by Chinese firms.

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Story summary

The Financial Reporting Council (FRC) aims to attract Chinese companies to list in London.
To achieve this, the FRC is considering changes to its accounting rules.
A consultation will be held to discuss allowing Chinese-registered companies to adhere to Chinese accounting standards when issuing global depository receipts (GDRs) in London.
The consultation signals a potential regulatory pathway for London GDR issuances by Chinese firms.