Enterprise Accounting Standards: Inventory

Author: Ministry of Finance of the People's Republic of China
Publisher:
Publish Date: 2002-01-01
Features: To adapt to the development of the socialist market economy, standardize the accounting for enterprise fixed assets and inventories, and disclose related information, our department has formulated the "Accounting Standards for Business Enterprises—Fixed Assets" and the "Accounting Standards for Business Enterprises—Inventories." This book includes five parts: the "Accounting Standards for Business Enterprises—Inventories"; the Explanation of the "Accounting Standards for Business Enterprises—Inventories"; and an International Comparison of the Inventory Standards.