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

财政部企业会计准则解释第5号

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

3 minute readJanuary 10, 2013 at 11:18 AM

CLP Temp

Issued: November 5 2012

Effective: January 1 2013

Main contents: In a merger of enterprises that are not under the same control

Subscribe to China Law & Practice today for:

✓ A database of 3000+ essential documents, including key PRC laws translated into English
✓ Newsletters with business-critical and sector-specific updates
✓ Premium mobile access with timely analysis on China's fast-changing market

Already a Subscriber? Log In. Sign In Now

Questions? Contact us at [email protected] | 1-855-808-4530 (Americas) | 44(0) 800 098 386009 (UK & Europe)