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Notice of the Ministry of Finance on Issuing the Accounting Standards for Business Enterprises No. 42—Non-Current Assets and Disposal Groups Held for Sale and Termination of Business Operation [Effective]
财政部关于印发《企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance on Issuing the Accounting Standards for Business Enterprises No. 42—Non-Current Assets and Disposal Groups Held for Sale and Termination of Business Operation 

财政部关于印发《企业会计准则第42号--持有待售的非流动资产、处置组和终止经营》的通知

(No. 13 [2017] of the Ministry of Finance) (财会〔2017〕13号)

The relevant ministries and commissions of the State Council and the relevant institutions directly under the State Council; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Public Finance Bureau of Xinjiang Production and Construction Corps; the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and relevant central enterprises: 国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,有关中央管理企业:
For the purposes of satisfying the demand for the development of socialist market economy, regulating the accounting treatment of non-current assets and disposal groups held for sale and termination of business operation, and enhancing the quality of accounting information, in accordance with the Accounting Standards for Business Enterprises—Basic Standards, the Ministry of Finance has developed the Accounting Standards for Business Enterprises No. 42—Non-Current Assets and Disposal Groups held for sale and Termination of Business Operation, which are hereby issued for implementation within the scope of all enterprises that carry out the accounting standards for business enterprises. In the case of any discrepancy between these Standards and the provisions on the accounting treatment of non-current assets and disposal groups held for sale and termination of business operation issued previously by the Ministry of Finance, these Standards shall prevail.
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 为了适应社会主义市场经济发展需要,规范持有待售的非流动资产、处置组和终止经营的会计处理,提高会计信息质量,根据《企业会计准则--基本准则》,我部制定了《企业会计准则第42号--持有待售的非流动资产、处置组和终止经营》,现予印发,在所有执行企业会计准则的企业范围内执行。我部此前发布的有关持有待售的非流动资产、处置组和终止经营的会计处理规定与本准则不一致的,以本准则为准。
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