“ associated party ” as mentioned in the present notice shall be defined in accordance with the “ enterprise accounting rules ? disclosure of relations and transactions with associated parties ” of the ministry of finance 本《通知》所称“关联方”按财政部《企业会计准则? ?关联方关系及其交易的披露》规定执行。
When preparing consolidated financial statements , the internal dealings of the parties to the combination shall be treated according to the accounting standards for enterprises no . 33 - consolidated financial statement 编制合并财务报表时，参与合并各方的内部交易等，应当按照《企业会计准则第33号- -合并财务报表》处理。
Article 1 in order to regulate the recognition , measure government subsidies , and disclose the relevant information , these standards are formulated in light of the accounting standards for enterprises - basic standards 第一条为了规范政府补助的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
The accounting standards for enterprises no . 20 - business combination shall apply to a transaction in which an enterprise issue the equity instrument and obtains the net assets of another enterprise in a business combination （一）企业合并中发行权益工具取得其他企业净资产的交易，适用《企业会计准则第20号- -企业合并》 。
The accounting standards for enterprises no . 22 - recognition and measurement of financial instruments , shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments （二）以权益工具作为对价取得其他金融工具等交易，适用《企业会计准则第22号- -金融工具确认和计量》 。
Article 1in order to regulate the recognition and measurement of the fixed assets , and disclosure of the relevant information , these standards are formulated in the light of the accounting standards for enterprises - basic standards 第一条为了规范固定资产的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1 these standards are formulated in accordance the accounting standards for enterprises - basic standards for the purpose of regulating the recognition and measurement of the revenues , and the disclosure of the relevant information 第一条为了规范收入的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1 with a view to regulating the recognition and measurement of borrowing costs , and the disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises - basic standard 第一条为了规范借款费用的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1 with a view to regulating the recognition and measurement of business combinations , and disclosure of relevant information , the present standards are formulated according to the accounting standards for enterprises basic standards 第一条为了规范企业合并的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
Article 1 to standardize the confirmation and measurement of the impairment of assets , and the disclosure of relevant information , these standards are formulated according to the accounting standard for business enterprises - basic standards 第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。
