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Letter of the Accounting Regulatory Department of the Ministry of Finance to Solicit Comments on the Business Combination under Common Control (Draft for Discussion) Issued by the International Accounting Standards Board
财政部会计司关于就国际会计准则理事会发布的同一控制下的企业合并讨论稿公开征求意见的函
【法宝引证码】

Letter of the Accounting Regulatory Department of the Ministry of Finance to Solicit Comments on the Business Combination under Common Control (Draft for Discussion) Issued by the International Accounting Standards Board

 

财政部会计司关于就国际会计准则理事会发布的同一控制下的企业合并讨论稿公开征求意见的函


(No. 14 [2021] of the Accounting Regulatory Department of the Ministry of Finance)
 
(财会便〔2021〕14号)


All entities concerned:
 
各有关单位:

In November 2020, the International Accounting Standards Board (IASB) issued the Business Combination under Common Control (Draft for Discussion) (hereinafter referred to as the “Draft for Discussion”) to request public comments around the world.
 
2020年11月,国际会计准则理事会发布了《同一控制下的企业合并(讨论稿)》(以下简称讨论稿),向全球公开征求意见。

For the purpose of getting deeply involved in developing the International Financial Reporting Standards so that the amendments and improvements to it may better reflect the actual situation of our country, your entity shall organize the relevant personnel to comment on this Draft for Discussion, and submit in writing by May 31, 2021. The feedback should focus on the issues listed in the Draft for Discussion and the opinions and suggestions therefrom should be based on the actual conditions of China. On the basis of sorting, summarizing, and analyzing the opinions of all parties concerned, we will send the feedback letter to the IASB. The English full text of this Draft for Discussion and its brief introduction in Chinese are available for download on the “Working Notice” section of the official site of the Accounting Regulatory Department, Ministry of Finance (http://kjs.mof.gov.cn), and the official site of China Accounting Standards Committee (https://www.casc.org.cn/).
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为深入参与国际财务报告准则制定,使国际财务报告准则的修订完善能更好地反映我国的实际情况,请贵单位组织对讨论稿提出意见,并于2021年5月31日前将书面意见反馈我们。反馈意见请针对讨论稿中所列问题,结合我国的实际情况,提出意见和建议。我们将在整理、汇总和分析各方意见的基础上,向国际会计准则理事会反馈意见。讨论稿英文原文和中文简介、中文译文可在财政部网站会计司子频道(http://kjs.mof.gov.cn/)“工作通知”栏目以及会计准则委员会官方网站(https://www.casc.org.cn/)下载。
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