Ministry of Finance, Enterprise Accounting Guidelines - Accounting Policies, Changes to Accounting Estimates and Rectification of Accounting Errors (Revised)

财政部企业会计准则－ 会计政策、会计估计变更和会计差错更正（修订）

February 28, 2001 | BY

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Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Accounting policies" means the specific principles…

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Issued: January 18 2001

Effective: January 1 2001
Applicability: For the purposes of these Guidelines, "Accounting policies" means the specific principles followed and the accounting treatment adopted by an enterprise