Treasury Ministry of China announced Enterprise Accounting Regulation in 2001, setting some basic principle on consolidated financial statements. But detailed regulations on accounting entry of merge and acquisition are unavailable.

• 财政部2001年颁布的《企业会计制度》对于合并会计报表提出了一些基本原则,但对于具体合并业务的会计操作,也没有详细的规定。