1----英文企业会计准则--基本准则.docVIP

Basic Standard chapter 1 General Provisions Article 1 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 activities of enterprises for accounting purposes and to ensure the quality of accounting information. 　　 Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China. 　 　　Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specif