Accounting issues still the biggest roadblock for Pandas.

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    • Subject Terms:
      CHINA. Ministry of Finance
    • Abstract:
      The article discusses the Panda bond which is a bond from a non-Chinese issuer, sold in the People's Republic of China. It states that despite attracting interest from foreign issuers, the bond is facing hurdles due to accounting issues and the country's scrutiny of global auditors. Options that can help overcome these hurdles are also discussed.