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27

2021-04

Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments

Act 1 Article 1 of the General Provisions In order to standardize the recognition and measurement of financial instruments, this standard is formulated in accordance with the Accounting Standards for Business Enterprises - Basic Standards。Article 2 Financial instrument means a contract that forms the financial assets of one party and the financial liabilities or equity instruments of another party。Article 3 Financial assets refer to cash held by the enterprise, equity instruments of other parties, and assets that meet one of the following conditions.

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27

2021-04

Accounting Standard for Business Enterprises No. 21 - Leasing

Chapter I General Provisions Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards in order to regulate the recognition, measurement and presentation of related information of leases。Article 2 "Lease" means a contract whereby the lessor assigns the right to use the assets to the lessee for consideration within a certain period of time。Article 3 This Standard applies to all leases, except for the following: (1) The lessee passes...

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