Decision of the Minister of Finance on Approving Financial Reporting Standards for Non-Public Interest Enterprises
财政部部长关于核准非公益性企业财务报告准则的决定
ຂໍ້ຕົກລົງ ວ່າດ້ວຍ ການຮັບຮອງ ມາດຕະຖານການລາຍງານການເງິນ ສຳລັບວິສາຫະກິດທີ່ບໍ່ຮັບໃຊ້ຜົນປະໂຫຍດສາທາລະນະ
Summary
This decision approves the financial reporting standards applicable to non-public welfare enterprises, serving as the basis for enterprise accounting units to prepare financial report documents, and clarifies that the Accounting Department is responsible for promotion, guidance, and implementation nationwide. It takes effect from the 2017 fiscal year.
Articles
Article 1
Agree to approve the financial reporting standards applicable to non-public benefit enterprises, to serve as the basis for enterprise accounting units in preparing financial reporting documents.
Article 2
The Accounting Department of the Ministry of Finance is entrusted to be responsible for publicizing, guiding, supervising, tracking, and inspecting the implementation work nationwide.
Article 3
The Department of Accounting, in coordination with the Tax Department, the Department of State-Owned Enterprise Financial Management, and relevant operational departments, is entrusted to guide, monitor, inspect, and conduct periodic effectiveness evaluations of the implementation of the standards.
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