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2006年2月15日,财政部发布了新《企业会计准则》(以下简称新准则),并相继制定和编写了《企业会计准则——应用指南》和《企业会计准则讲解》,于2007年1月1日起首先在上市公司范围内执行,并鼓励其他企业执行。2008年7月7日,财政部会计司司长刘玉廷就企业会计准则在上市公司实施情况答记者问时表示,“从现在开始,
On February 15, 2006, the Ministry of Finance released the new Accounting Standard for Business Enterprises (hereinafter referred to as the ”New Accounting Standard“) and successively formulated and prepared the Accounting Standards for Business Enterprises - Application Guide and the Accounting Standard for Business Enterprises in 2007 From January 1, it will be implemented within the scope of listed companies first and encourage other enterprises to implement it. July 7, 2008, Liu Yuting, director of the Accounting Department of the Ministry of Finance, told the reporter on the implementation of the Accounting Standards for Business Enterprises in listed companies. ”From now on,