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为进一步巩固企业会计准则通用分类标准(以下简称通用分类标准)实施成果,提高企业会计信息化水平,近日,财政部下发《关于继续做好企业会计准则通用分类标准实施工作的通知》(财会[2012]10号,以下简称通知),决定2012年在华能国际电力股份有限公司、中国移动有限公司、中国联合网络通信股份有限公司等11家首批实施企业继续开展通用分类标准实施工作,在中国石油天然气股份有限公司等3家企业实施石油和天然气行业扩展分类标准。通知要求,上述14家企业应当遵循通用分类标准及其指南、《企业会计准则通用分类标准编报规则》的相关要求,同时
In order to further consolidate the implementation results of the General Taxonomy of Accounting Standards for Business Enterprises (hereinafter referred to as the “General Taxonomy”) and enhance the level of accounting informationization in enterprises, the Ministry of Finance recently issued the Circular on Continuously Implementing the General Taxonomy of Accounting Standards for Business Enterprises (Cai Kuai [ 2012] No. 10, hereinafter referred to as the notice), it was decided that in 2012, 11 first batch of implementing enterprises, including Huaneng Power International, China Mobile and China United Network Communications Co., Ltd., will continue to carry out the implementation of the universal taxonomy. In China, Oil and Gas Co., Ltd. and other three companies to implement the oil and gas industry expansion classification criteria. The circular requires that the above 14 enterprises should follow the requirements of the General Taxonomy and its Guidelines and the General Rules for the Preparation of Accounting Standards for Business Enterprises