Ministry of Finance, Enterprise Accounting Guidelines - Non-monetary Transactions (Revised)

财政部企业会计准则 －非货币性交易（修订）

February 28, 2001 | BY

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Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "non-monetary transaction" means the exchange of non-monetary…

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Issued: January 18 2001

Effective: January 1 2001
Applicability: For the purposes of these Guidelines, "non-monetary transaction" means the exchange of non-monetary assets involving no or a small amount of