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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,中央有关部门,国务院各部委: 为了规范上市公司与关联方之间出售资产等会计处理,真实反映上市公司的财务状况、经营成果,我部制定了《关联方之间出售资产等有关会计处理问题暂行规定》,现印发给你们,请遵照执行。执行中有何问题,请及时反馈我部。附件:
Autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps and the Office of the Financial Ombudsman of each province, autonomous region, municipality directly under the Central Government and the cities specifically designated in the plan, the relevant departments of the Central Government, and all the ministries under the State Council: The accounting treatment of the sale of assets between the listed company and the related parties truly reflects the financial status and operating results of the listed company. The Ministry of Finance has formulated the Interim Provisions on the Accounting Treatment Issues Concerning the Sale of Assets among Related Parties, etc., which are hereby issued to you. Please Complied. What are the implementation problems, please feedback my department. annex: