T/CATIS 003-2021 Active Group standards

T/CATIS 003-2021 Financial accounting standards for commercial factoring business

T/CATIS 003-2021 Financial accounting standards for commercial factoring business

Publish Date: 2021-08-31 Implement Date: 2021-09-01 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us
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Basic Information

Standard Code: T/CATIS 003-2021
Standard Type: Group standards
Standard Status: Active
is_force_gb: no
CCS Name: Economic and cultural
ICS Name: Financial services, banking, monetary systems, and insurance
Publish Date: 2021-08-31
Implement Date: 2021-09-01

Scope

Scope: This document stipulates the accounting treatment of commercial factoring business. This document applies to commercial factoring business conducted within the territory of the People's Republic of China; Main technical content: 1. Scope 2. Normative reference documents 3. Terms and definitions 4. Accounting account setting 5. Accounting treatment 6. Financial statement presentation

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