• Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.

    企业会计准则包括基本准则具体准则,具体准则的制定应当遵循准则。

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  • The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.

    本文现行会计准则关于关联方和关联方交易及其披露规定基础上,对关联方及关联方交易的实质进行了分析

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  • The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.

    本文现行会计准则关于关联方和关联方交易及其披露规定基础上,对关联方及关联方交易的实质进行了分析

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