Ministry of Finance, Enterprise Accounting Guidelines - Fixed Assets

财政部企业会计准则－固定资产

Issued: 21 November 2001 Effective: 1 January 2002 Applicability: The Guidelines are not applicable to the initial valuation of fixed assets acquired in…

2 minute readDecember 31, 2001 at 11:58 PM

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Issued: 21 November 2001

Effective: 1 January 2002

Applicability: The Guidelines are not applicable to the initial valuation of fixed assets acquired in mergers of enterprises or biological assets associated with forestry and husbandry (Item 2).

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