Ministry of Finance, Interpretation of Enterprise Accounting Guidelines No.6
财政部企业会计准则解释第6号
March 10, 2014 | BY
CLP Temp &clp articlesMOF explains accounting treatment for mergers of enterprises subject to the same control.
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