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1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
2006 Accounting Standards for Business Enterprises(Basic Standards)
Business Enterprises Basic Standard
2015/6/3
In accordance with The Accounting Law of the People’s Republic of
China and other relevant laws and regulations, this Standard is formulated to prescribe
the recognition, measurement and reporting...