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 in accounting practice; "Accounting estimates" mean, in respect of transactions or matters whose results are not certain, the judgments on the basis of latest available information; and "Accounting errors" mean the errors of recognition, calculation or recording in accounting practice (Section Three).
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）
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Accounting policies" means the specific principles…
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