Ministry of Finance, Interpretation of Enterprise Accounting Guidelines No.6

财政部企业会计准则解释第6号

MOF explains accounting treatment for mergers of enterprises subject to the same control.

2 minute readMarch 10, 2014 at 08:36 AM

CLP Temp

& clp articles

Issued: January 7 2014
Effective: as of date of issuance

Main contents: When enterprises subject to the same control merge and the merging party prepares the financial statements, where the

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