企业会计准则第38号—首次执行企业会计准则（Accounting standards for Enterprises No. thirty-eighth - initial implementation of enterprise accounting standards）.docVIP

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企业会计准则第38号—首次执行企业会计准则（Accounting standards for Enterprises No. thirty-eighth - initial implementation of enterprise accounting standards）.doc

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企业会计准则第38号—首次执行企业会计准则（Accounting standards for Enterprises No. thirty-eighth - initial implementation of enterprise accounting standards）

企业会计准则第38号—首次执行企业会计准则（Accounting standards for Enterprises No. thirty-eighth - initial implementation of enterprise accounting standards） Accounting standards for Enterprises No. thirty-eighth -- the first implementation of enterprise accounting standards ? ? Chapter 1? Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards, in order to regulate the confirmation, measurement and presentation of financial statements for the first time in the implementation of enterprise accounting standards. Second, the first implementation of enterprise accounting standards, refers to enterprises for the first time in 2006 issued by the enterprise accounting standards system, including basic standards, specific guidelines and accounting standards application guide. Article third accounting policies changed after the initial implementation of enterprise accounting standards, accounting standards for Enterprises No. twenty-eighth - accounting policies, changes in accounting estimates and correction of errors. The second chapter is confirmation and measurement Fourth? On the date of initial implementation, the enterprise shall for all assets, liabilities and owners equity in accordance with the provisions of the accounting standards for enterprises were classified, identified and measured, and the preparation of the balance sheet at the beginning of the period, these standards should not be adjusted back except. 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 Enterprise Accounting Standards No. twentieth merger provisions, belongs to the long-term equity investment from a business combination under common control, the unamortized equity investment difference entirely sterilized, and adjust the retained earnings to offset the equity investment difference after the book value of long-term equity