medium
2023-11-16
Government Accounting Standard No. 11 – Cultural Heritage Resources and Its Application Guide Issued
《政府会计准则第11号 ——文物资源》及其应用指南印发
财政部
mof
The Ministry of Finance issues Government Accounting Standard No. 11 on cultural heritage resources along with its application guide, establishing accounting treatment and reporting requirements for such assets.
Document Text
1,690 characters
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财会〔2023〕19号<br>
有关中央预算单位，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局：<br>
为了进一步规范文物资源的确认、计量和列报，根据《政府会计准则——基本准则》（财政部令第78号），我们制定了《政府会计准则第11号——文物资源》及其应用指南，现予印发，请遵照执行。<br>
执行中如有问题，请及时反馈我部。<br>
附件：1.政府会计准则第11号——文物资源<br>
2.《政府会计准则第11号——文物资源》应用指南<br>
财 政 部<br>
2023年10月20日
Topics
government accounting
cultural heritage
public finance
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-11-16 |
| Category | major_policy |
| Policy Area | 政府会计 |
| CMS Category | 政策发布 |
Verification
References (1)
| unkn 财会〔2023〕19号 | formal |
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