Accounting﹝2017﹞19No.

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 Independent State Planning，Related centrally managed enterprises:

In order to thoroughly implement the accounting m88 online sports bettingstandards m88 best betting websitefor enterprises，Resolve problems that arise during execution，simultaneously，Achieve continued convergence and equivalence of corporate accounting standards，Our Ministry has formulated the "Interpretation of Accounting Standards for Business Enterprises"12No.——About whether the provider and recipient of key management personnel services are related parties》，Issuing now，Please follow the instructions。

Attachment: Interpretation of Accounting Standards for Business Enterprises12No.——About whether the provider and recipient of key management personnel services are related parties

Ministry of Finance