Guiding Opinions on the Implementation of the Accounting Standards for Small Enterprises by the Ministry of Finance, the Ministry of Industry and Information Technology, the State Administration of Taxation, the State Administration for Industry and Commerce, and the China Banking Regulatory Commission
财政部工业和信息化部国家税务总局工商总局银监会关于贯彻实施《小企业会计准则》的指导意见
This document provides guidance from multiple central government agencies on the implementation of the Accounting Standards for Small Enterprises, covering scope, compliance, and coordination among tax, industry, and banking authorities.