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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）

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

2 minute readFebruary 28, 2001 at 11:58 PM
By
clpstaff
& clp articles

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 monetary assets (as shortage cover), and "non-monetary assets" include inventory, fixed assets, intangible assets, equity investments and bonds not intended to be held to maturity (Section Four).

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