Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Accounting policies" means the specific principles…
Promulgated: January 10 200Effective: as of date of promulgation Interpreting Authority: People's Bank anf ChinaMain contents: The Measures govern the…
Issued: January 18 2001Effective: January 1 2001Applicability: These Guidelines do not apply to the conversion of foreign currency investment, securities…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "non-monetary transaction" means the exchange of non-monetary…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "borrowing expenses" mean the amortization of interest,…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "leasing"means an agreement to transfer the use rights…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "Debt restructuring" means the modification of the…
Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "intangible assets" means long-term non-monetary assets…
Issued: January 12 2001Effective: as of date of issueInterpreting authority: China Securities Regulatory Commission and Ministry of FinanceMain contents:…