Ministry of Finance, Answers to Questions Relevant to the Implementation of the «Enterprise Accounting System»by Foreign Investment Enterprises

财政部外商投资企业执行《企业会计制度》有关问题解答

Issued: May 26 2002Main contents: Where the Enterprise Accounting System (the EAS) requires that the equity method shall be applied in the accounting of…

2 minute readJuly 02, 2002 at 12:58 AM

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Issued: May 26 2002

Main contents: Where the Enterprise Accounting System (the EAS) requires that the equity method shall be applied in the accounting of long-term equity investment instead of the cost method, retrospective adjustment shall be made (Item One).

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