Issued: 21 November 2001
Effective: 1 January 2002
Applicability: The Guidelines are not applicable to projects under construction, produce of agricultural enterprises, mineral products of mining enterprises, biological assets associated with husbandry and agriculture and initial valuation of inventories acquired in merger of enterprises (Item 2).
Ministry of Finance, Enterprise Accounting Guidelines - Inventory
财政部企业会计准则－存货
Issued: 21 November 2001 Effective: 1 January 2002 Applicability: The Guidelines are not applicable to projects under construction, produce of agricultural…
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