论文部分内容阅读
2008年8月,财政部颁布了《企业会计准则解释第2号》(以下简称《2号解释》),随后,中国保监会以2009年1号文件的形式下发了《关于保险业实施〈企业会计准则解释第2号〉
In August 2008, the Ministry of Finance promulgated the “Interpretation No. 2 of Accounting Standards for Business Enterprises” (hereinafter referred to as “Interpretation No. 2”). Subsequently, the CIRC issued the Circular on the Implementation of the Insurance Industry Accounting Standards Interpretation No. 2>