Ministry of Finance
Circular of the Ministry of Finance on the Announcement of Several Catalogs of Normative Documents for the Abolishment and Failure of the Accounting Standards System
Accounting [2015] on the 3rd
The Financial Supervision Office of the provinces, autonomous regions, municipalities directly under the Central Government, the cities under separate state planning, the finance bureaus of the Xinjiang Production and Construction Corps, the finance bureaus of the Xinjiang Production and Construction Corps,
According to the issued Accounting Standards for Business Enterprises and the Accounting Standards for Small Enterprises, the Ministry of Finance has carried out the clean-up of the accounting standard documents related to the system of rules and regulations between the "two" and "two systems" (1992) to the promulgation and implementation of the Enterprise Accounting Standards. The relevant documents of the repeal or invalidation of the full text are as follows:
1. Circular of the Ministry of Finance on Printing and Distributing the Accounting System for Foreign-Funded Enterprises of the People's Republic of China (Caihui Zi [1992] No. 33)
2. Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Industrial Enterprises (Caihui Zi [1992] No. 67)
3. Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Tourism and Catering Enterprises (Caihui Zi [1992] No. 68)
4. Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Commodity Circulation Enterprises (Caihui Zi [1992] No. 69)
5. Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Construction Enterprises (Caihui Zi [1992] No. 70)
6. Ministry of Finance on the issuance of "real estate development enterprise accounting system" notice (Accounting word [1993] 2)
7. Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Enterprises with Foreign Economic Cooperation (Caihui Zi [1993] No.3)
8. Notice of the Ministry of Finance on the Relevant Issues Concerning the Implementation of the New Accounting System by the Scientific and Technological Enterprises (Caihui Zi [1993] No. 22)
9. Notice of the Ministry of Finance on Issuing the Supplementary Provisions on Several Issues Concerning the Accounting System for Industrial Enterprises (Cai Huifan [1993] No. 29)
10. Notice of the Ministry of Finance on Printing and Distributing the Supplementary Provisions on Accounting Treatment of Commodity Circulation Enterprises (Cai Huifan [1993] No. 35)
11. Reply of the Ministry of Finance on the Accounting Treatment of Consumption Tax on Exporting Taxable Consumer Goods (Cai Kuai Zi Zi [1994] No. 4)
12. Reply of the Ministry of Finance on the Application of Exchange Rate of Transferred Capital by Foreign-Funded Enterprises with Undistributed Profits (Cai Kuai Zi Zi [1994] No. 15)
13. Reply of the Ministry of Finance on Relevant Issues Concerning the Accounting of Consumption Tax (Cai Kuai Zi Zi [1994] No. 26)
14. Ministry of Finance on the issuance of "the implementation of existing accounting system to answer the relevant issues" (Caihui Zi [1994] 31)
15. The Ministry of Finance on the extraction of housing depreciation accounting treatment of the reply (accounting word [1995] 6)
16. Notice of the Ministry of Finance on Several Accounting Issues Concerning Foreign Economic Cooperation Enterprises (Cai Hui Zi [1995] No. 8)
17. Notice of the Ministry of Finance on Printing and Distributing the Provisions on the Accounting Treatment of the Employee's Employment Security for Disability (Caihui Zi [1995] No. 10)
18. Circular of the Ministry of Finance on Printing and Distributing the Interim Provisions on Consolidated Financial Statements (Cai Kuai Zi [1995] No. 11)
19. Ministry of Finance on the payment of travel agents to pay the quality of the financial accounting notice (Caihui Zi [1995] 13)
20. The Ministry of Finance on the civil aviation business ticket sales receipts related to the accounting treatment of the reply letter (accounting word [1995] 14)
21. Notice of the Ministry of Finance on the Accounting Treatment of Interests of Bank Loans after the Acquisition of State-Owned Enterprises by the Superior State-owned Enterprises (Caihui Zi [1995] No. 19)
22. Reply of the Ministry of Finance on the Value-Added Treatment of Assets Evaluation by Limited Company (Cai Kuai Zi Zi [1995] No. 25)
23. Notice of the Ministry of Finance on Formulating and Formulating the Profit (Loss) of the Sales of Imported and Exported Commodities (Cai Hui Zi [1995] No. 30)
24. Reply of the Ministry of Finance on the Accounting Treatment for the Return of Investment by Chinese-Foreign Contractual Joint Ventures (Cai Kuai Zi Zi [1995] No. 36)
25. Ministry of Finance on the import and export enterprises to the Customs and Excise Department to submit the relevant financial statements of the supplementary notice (Accounting [1995] No. 72)
26. Reply of the Ministry of Finance on the Request for Consolidation of Consolidated Financial Statements (Cai Kuai Zi Zi [1996] 2)
27. Notice of the Ministry of Finance on Printing and Distributing the Accounting Measures for the Transfer of Ownership of Ownership of Bicycle Contract Lease in Motor Transport Enterprises (Trial) (Cai Kuai Zi [1996] No. 65)
28. Notice of the Ministry of Finance on Printing and Distributing the Interim Provisions on Accounting Treatment of Enterprise Merger (Cai Huifan [1997] No.30)
29. Reply of the Ministry of Finance on the Request for Instructions on Dealing with Deed Tax Accounting (Cai Kuai Zi [1998] No. 36)
30. Notice of the Ministry of Finance on the Relevant Issues Concerning the Implementation of the Accounting System for Real Estate Development by the Property Management Enterprises (Caifu Zi [1999] No. 44)
31. Ministry of Finance on the "accounting system of accounting issues related to supplementary provisions of the accounting regulations" answer questions (Accounting [1999] 49)
32. Ministry of Finance on the issuance of "Enterprise Accounting Standards - Contingencies" notice (Accounting [2000] No. 6)
33. Ministry of Finance on the issuance of "Accounting Standards for Business Enterprises - Intangible Assets" and other eight criteria notice (Accounting [2001] 7)
34. Notice of the Ministry of Finance on Printing and Distributing the Accounting Standard for Business Enterprises - Fixed Assets, Accounting Standard for Business Enterprises - Inventories (Cai Kuai [2001] No. 57)
35. Ministry of Finance on the issuance of "Enterprise Accounting Standards - after the balance sheet date event" notice (Accounting 〔2003〕 12)
36. Circular of the Ministry of Finance on Printing and Distributing the Provisions on Converting Issues Related to the Implementation of the Accounting System for Financial Enterprises by the Securities Companies (Cai Kuai [2003] No. 17)
37. Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Financial Enterprises - Accounting Subjects and Accounting Statements of Securities Companies (Cai Kuai [2003] No. 32)
38. Ministry of Finance on the issuance of "small-scale industrial enterprises in the implementation of <Small Business Accounting System> convergence requirements" notice (Accounting 〔2004〕 16)
39. Ministry of Finance on the issuance of "trust business accounting approach" notice (Accounting 〔2005〕 1)
Ministry of Finance
February 16, 2015