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China: Implemented Interim Provisions on Accounting Treatment of Enterprise Data Resources introducing operating conditions

Policy overview

Description

Implemented Interim Provisions on Accounting Treatment of Enterprise Data Resources introducing operating conditions

On 1 January 2024, the Chinese Ministry of Finance implemented the Interim Provisions on Accounting Treatment of Enterprise Data Resources. These provisions are in accordance with China's Accounting Law and corporate accounting standards. The aim is…

Scope

Policy Area
Other operating conditions
Policy Instrument
Other operating condition, nes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2022-12-01
in consultation

On 1 December 2022, the Chinese Ministry of Finance published its draft Interim Provisions on Accou…

2023-01-06
processing consultation

On 6 January 2023, the Chinese Ministry of Finance closed its public consultation on the draft Inte…

2023-08-01
adopted

On 1 August 2023, the Chinese Ministry of Finance adopted the Interim Provisions on Accounting Trea…

2024-01-01
in force

On 1 January 2024, the Chinese Ministry of Finance implemented the Interim Provisions on Accounting…