New version of Accounting Standard for Business Enterprises
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New version of Accounting Standard for Business Enterprises

Decree of the Ministry of Finance People’s Republic of China No.33
According to the Official Reply of the State Council Concerning the Accounting Standard for Business Enterprises and General Rules Governing Enterprise Financial Affairs (Guohan [1992] No.178), the Ministry of Finance have already amended the Accounting Standard for Business Enterprises (Order of the Ministry of Finance, No.5). The amended version of the Accounting Standard for Business Enterprise---Basic Standard is hereby promulgated upon adopting at the ministerial executive meeting and should come into force in January 1, 2007.
Minister of the Ministry of Finance: Jin Renqing
February 15, 2006

This topic offers the Chinese/English version of the new Accounting Standard for Business Enterprises, comparisons between the original standard and the revised version, the guideline for the application of the standard, and articles related with the study of the standard.

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