Shenzhen Stock Exchange, Working Guidelines for Information Disclosure of Listed Companies (No. 7): Changes to Accounting Policies and Accounting Estimates
深圳证券交易所上市公司信息披露工作指引第7号–会计政策及会计估计变更
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clpstaff &clp articlesShenzhen Stock Exchange curbs listed companies' tampering of accounting results.
Issued: October 9 2007
Effective: As of date of issuance
Interpreting Authority: Shenzhen Stock Exchange (the Stock Exchange)
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