5 citations
high
2023-08-21
Interim Provisions on Accounting Treatment of Enterprise Data Resources
《企业数据资源相关会计处理暂行规定》印发
财政部
mof
This document, issued by the Ministry of Finance, establishes interim accounting rules for how enterprises should recognize, measure, and disclose data resources in their financial statements.
Document Text
1,674 characters
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财会〔2023〕11号<br>
国务院有关部委、有关直属机构，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，财政部各地监管局，有关单位：<br>
为规范企业数据资源相关会计处理，强化相关会计信息披露，根据《中华人民共和国会计法》和相关企业会计准则，我们制定了《企业数据资源相关会计处理暂行规定》，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：企业数据资源相关会计处理暂行规定<br>
<br>
财 政 部<br>
2023年8月1日
Topics
accounting standards
data governance
financial regulation
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-08-21 |
| Category | regulation |
| Policy Area | 数据资源会计 |
| CMS Category | 政策发布 |
Verification
References (1)
| unkn 财会〔2023〕11号 | formal |
Referenced By (3)
| cent 财政部等4部门印发通知要求严格执行企业会计准则 扎实做好2025年年报工作 | mof |
| dist 坪山区政务服务和数据管理局关于区政协二届五次会议第20250055号提案答复的函 | szpsq |
| dist 坪山区政务服务和数据管理局关于区政协二届五次会议第20250055号提案答复的函 | szpsq |
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