企业会计准则第38号——首次执行企业会计准则(国外英语资料).docVIP

企业会计准则第38号——首次执行企业会计准则(国外英语资料) Accounting standards for Enterprises No. thirty-eighth -- the first implementation of enterprise accounting standards Accounting standards for Enterprises No. thirty-eighth -- the first implementation of enterprise accounting standards Chapter I General Provisions Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to standardize the implementation of enterprise accounting standards for the first time, the confirmation, measurement and presentation of financial statements of accounting elements. Second, the first implementation of enterprise accounting standards, refers to the first enterprise implementation of enterprise accounting standards system, including basic standards, specific guidelines and accounting standards application guide. Third accounting policies for the first time after the implementation of changes in accounting policies, accounting standards applicable enterprises twenty-eighth - accounting policies, changes in accounting estimates and error correction. The second chapter is confirmation and measurement Fourth article On the first day of execution, the enterprise shall re classify, confirm and measure all assets, liabilities and owners equity in accordance with the provisions of the accounting standards for enterprises, and prepare the balance sheet for the beginning of the period. In the preparation of the initial balance sheet, other items shall not be retroactively adjusted except for items subject to the provisions of the provisions of articles fifth to nineteenth of these standards. Article fifth for the first day of the implementation of long-term equity investment, should be handled in accordance with the following circumstances: (a) in accordance with the accounting standards for enterprises twentieth The number of business combination belongs to the long-term equity investment from a business combination under common control, the