中国证券监督管理委员会会计部:你部《关于执行〈关联方之间出售资产等有关会计问题暂行规定〉有关问题的函》收悉,就来函所述问题,经研究,答复如下:《关联方之间出售资产等有关会计问题暂行规定》(以下简称《暂行规定》)中明确规定自发布之日起执行。对于该文发布之前已经发生的关联方 Accounting Department of China Securities Regulatory Commission: Your Department’s “Letter on Relevant Issues Concerning the Implementation of the Interim Provisions on the Accounting Issues Concerning the Sale of Assets among Related Parties,” was received. As to the communication, the study reply as follows: “Related parties Between the sale of assets and other relevant accounting issues Interim Provisions ”(hereinafter referred to as“ Provisional Regulations ”) clearly stipulates that since the date of promulgation. For the article before the release of related parties