Thông tư 65/2001/TT-BTC

In furtherance of the Prime Minister�s Directive No. 12/2001/CT-TTg of May 23, 2001 on the handling of the results of general inventory and re-evaluation of assets of State enterprises at zero hour of January 1, 2000, the Finance Ministry issued this Circular, guiding in detail the handling of surplus and deficit assets due to inventory; the increase or decrease differences due to re-evaluation of assets; the differences due to asset liquidation; outstanding debts and bad debts; as well as accounting and adjustment of accounting books.- (Summary)