Article 1in order to regulate the recognition and measurement of long - term equity investments , and disclosure of relevant information , these standards are formulated in the light of the accounting standards for enterprises - basic standards 第一条为了规范长期股权投资的确认、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 reinsurance contracts , and the presentation of relevant information , the present standards is formulated according to the accounting standards for enterprises - basic standards 第一条为了规范再保险合同的确认、计量和相关信息的列报，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 enterprise income taxes and the presentation 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所得税的确认、计量和相关信息的列报，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 with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition , and measurement of share - based payments , and the disclosure of relevant information . 第一条为了规范股份支付的确认、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。
Accounting standard for business enterprises no . 2 - long - term equity investments ( issued by ministry of finance in february , 2006 ) is quite different from accounting standard for business enterprises - investments ( revised in 2000 ) 摘要财政部于2006年2月发布的《企业会计准则第2号长期股权投资》与2000年修订的《企业会计准则投资》相比较，有较大的不同。
Article 1 to standardize the confirmation and measurement of non - monetary assets transaction , and disclosure of relevant information , these standards are formulated according to the accounting standard for business enterprises - basic standards 第一条为了规范非货币性资产交换的确认、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。
Our enterprise accounting standard ( the standard ) - contingencies is related to two international accounting standards but is only closely to the international accounting standard 37th - provisions , contingent liabilities and contingent assets ( ias37 ) 摘要我国《企业会计准则或有事项》与两项国际会计准则有关，但主要与《国际会计准则第37号准备、或有负债和或有资产》关系密切。
The enterprise accounting principles and 13 industry accounting systems were implemented as the main contents of the reform , which achieved the transition of our accounting system from the planned economy to the market economy 我国在会计制度方面实施了以《企业会计准则》以及13个行业会计制度为主要内容的会计改革,实现了我国会计制度从计划经济模式向市场经济模式的转变和过渡。
In january 2001 , the ministry of finance promulgated or revised eight accounting standards for business enterprises . the revision of the debt restructuring accounting standard has important effect on the financial statements of listed companies 2001年1月，财政部颁布了新制定、修订的8项会计准则，其中修订后的《企业会计准则- -债务重组》对上市公司的财务报告产生了重大影响。
Up to this july , namely july 2003 , it has been 10 years since the promulgation of the basic standard of accounting standard for business enterprises which marks the beginning of china ' s constituting the accounting standard 1993年7月1日中国发布了《企业会计准则》之《基本准则》 ，这标志着中国构建本国会计准则的历史已经开始，到今年7月，也就是2003年7月，这段历史已整整10年。
