Accounting﹝2017﹞16No.

Relevant ministries and commissions of the State Council、Relevant direct agencies，Provinces、Autonomous Region、Municipality、Finance Department (Bureau) of the Municipality with separate state planning，Finance Bureau of Xinjiang Production and Construction Corps，The Ministry of Finance in each province、Autonomous Region、Municipality、Financial Ombudsman Office of Cities with separate state planning，Related centrally managed enterprises:

In order to thoroughly implement the accounting standards for enterprises，m88 online bettingResolve problems that arise during execution，At the same time，Achieve continued convergence and equivalence of corporate accounting standards，Our Ministry has formulated the "Interpretation of Accounting Standards for Business Enterprises"9No.——About the accounting treatment of net investment losses under the equity method》，Now issued，Please follow the instructions。

Attachment: Interpretation of Accounting Standards for Business Enterprises9No.——About the accounting treatment of net investment losses under the equity method

Ministry of Finance

2017Year6month12日