Enterprise Accounting Standards. 2002 (2002)

Author: Ministry of Finance of the People's Republic of China
Publisher:
Publish Date: 2002-07-01
Features: The Chinese Accounting Standards System consists of two levels: fundamental standards and specific standards. The "Enterprise Accounting Standards" implemented in 1993 serve as the fundamental standards. They specify the basic assumptions, general principles, accounting elements, and general requirements for financial statement preparation. Specific standards are detailed regulations for accounting practices based on the requirements of the fundamental standards. To expand the promotion of accounting standards, facilitate foreign-related accounting work, and strengthen international exchanges, we have published a bilingual and trilingual edition of the "Enterprise Accounting Standards" in Chinese, English, and Japanese. The English translation of the specific standards and the Japanese translation of both the fundamental and specific standards were assisted by Deloitte and Central. This book introduces the standards of enterprise accounting in a trilingual format (Chinese, English, and Japanese).