Ministry of Finance, Tentative Provisions for Accounting Treatment Relating to Enterprise Data Resources (Draft for Comments)

财政部企业数据资源相关会计处理暂行规定（征求意见稿）

MOF clarifies accounting treatment for enterprise data resources

1 minute readFebruary 02, 2023 at 01:31 PM

Susan Mok

Issued: December 1, 2022

Main contents: The Provisions apply to accounting treatment relating to data resources of an enterprise recognized as being in an asset class such as intangible assets or inventory in accordance with relevant provisions of the enterprise accounting standards,

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