T/CASC 0002-2025 Accounting guidelines for financing arrangements in construction supply chain

Scope

Scope: Applicable to construction enterprises, financial institutions, commercial factoring companies, third-party supply chain platforms, and other entities involved in the construction supply chain finance business; Main technical content: To guide the high-quality development of the construction industry, promote the integration of production and finance in the construction industry, standardize the accounting treatment of supply chain financing arrangements in the construction industry, assist construction enterprises in achieving effective financing, and guide construction enterprises, commercial factoring companies, and third-party supply chain platforms to properly handle supply chain finance business, these guidelines are formulated. These guidelines aim to provide professional advice on the accounting treatment methods and processes of various products for all parties involved in supply chain financing arrangements in the construction industry.

Development Information

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