2001 Enterprise Accounting Standards and Guidelines - Enterprise Accounting System

Author: Auditor Legal Department
Publisher:
Publish Date: 2001-08-01
Features: This book is an easy-to-understand introduction to the 2001 Chinese corporate accounting system. It is divided into three parts. Part 1 includes standards and guidelines on intangible assets, borrowing costs, leases, cash flow statements, debt restructuring, non-monetary transactions, etc. Part 2 includes accounting subjects and financial statements, with examples of accounting entries for major accounting matters. Part 3 introduces the notice issued by the Ministry of Finance on the implementation scope of relevant issues, the notice on the implementation of relevant policy coordination issues, and the notice by the Ministry of Finance on conscientiously implementing the national unified accounting system and related regulations.