Ministry of Finance, Questions Relating to the Accounting Treatment of Asset Sales Between Affiliated Parties Tentative Provisions

财政部关联方之间出售资产等有关会计处理问题暂行规定

January 31, 2002 | BY

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Includes transfer of assets, transfer of liabilities, bearing of expenses, operating on appointment, and borrowing of funds.

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Issued: December 21 2001
Effective: as of date of issue
Applicability: Transactions between a listed company and its affiliated parties shall be handled in accordance with the Provisions