固定资产—英译版
发布日期：2001-11-09
来源：财政部
浏览：356
【发布文号】：财会[2001]57号
【效力等级】：部门规章、规范性文件
【发布单位】：财政部
【发布日期】：2001-11-09
【生效日期】：2002-01-01
【法规效力】：部门规章、规范性文件
【失效日期】：2025-06-06
【所属类别】：国家法律法规
【所属行业】：
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(Editor's notes: This is a translation into English of the PRC Accounting Standard officially promulgated in Chinese. This English version is for reference only. The Chinese version should prevail in all cases.) |
Fixed Assets
Introduction
1.This Standard prescribes the accounting treatment for fixed assets and the disclosure of related information.
2.This Standard does not deal with:
(a) The initial measurement of fixed assets acquired in a business combination; and
(b) Biological assets, such as forests with economic value and livestock, related to agricultural activity.
Definitions
3.The following terms are used in this Standard with the meanin
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