In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).

财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。

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In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.

我国于2006年颁布新企业会计准则，并广泛引入公允价值。

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