Thông tư liên tịch 48/2002/TTLT/BTC-BNNPTNT

This Circular applies to agricultural cooperatives and general business agricultural cooperatives; salt-making cooperatives and cooperatives engaged in similar activities, which provide services on intensive farming of land, plant varieties, insecticides and fertilizers for agriculture.

The Circular guides in detail the sources of capital used for production and business; management of assets and cash capital; management of turnover; management of production expenditures and production costs of products and services; management and payment of debts; profit distribution; financial statements; financial publicity and financial inspection in cooperatives.- (Summary)