Enterprise Accounting Standards: Application Guide (Including Enterprise Accounting Standards and Accounting Codes)

Author: Enterprise Accounting Standards Editorial Committee
Publisher:
Publish Date: 2006-11-01
Features: The Ministry of Finance has issued the notice on printing and distributing the "Application Guide for Enterprise Accounting Standards": According to the "Basic Standards for Enterprise Accounting Standards" (Ministry of Finance Decree No. 33) and the "Ministry of Finance Notice on Issuing the '38 Specific Standards for Enterprise Accounting Standards'" (No. [2006] 3 of the Ministry of Finance), our department has formulated the "Application Guide for Enterprise Accounting Standards" and hereby issues it. It shall be implemented in the scope of listed companies starting from January 1, 2007, and is encouraged for other enterprises to adopt. Enterprises implementing the "Application Guide for Enterprise Accounting Standards" shall no longer execute the current standards, "Enterprise Accounting System," "Accounting System for Financial Enterprises," various professional accounting methods, and problem-solving notes. Attachment: Application Guide for Enterprise Accounting Standards.