Ministry of Finance, Explanations of Enterprise Accounting Guidelines No.5

财政部企业会计准则解释第5号

January 10, 2013 | BY

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Identification of intangible assets clarified for mergers of enterprises not under the same control

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Issued: November 5 2012
Effective: January 1 2013


Main contents:
In a merger of enterprises that are not under the same control, when the buyer carries out initial confirmation of