People's Republic of China : Accounting regulations (in PDF) for nonprofit organizations issued September 2004 by the Ministry of Finance of the People's Republic of China. The original version of this document is available in Chinese on the PRC's Ministry of Finance website.
Switzerland :Accounting Standards for Charitable, Social Non-Profit Organizations by Kaspar Müller ( Switzerland): This article explains a Swiss set of accounting standards for non-profit organizations (called GAAP FER 21) and reports on how it has fared since it was released in November 2002. GAAP FER 21 is based on six elements of a financial statement: balance sheet, statement of operations, funds flow statement (major non-profit organizations only), statement of changes in capital, notes and a performance report. Read the article in the October 2003 issue of the International Journal of Civil Society Law, which is accessible at : http://law.cua.edu/Students/Orgs/IJCSL/. The article links to GAAP FER 21, which is available in German, French, and English.