Finance Council [2022] No. 42

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities with separate planning lists, the finance bureaus of the Xinjiang Production and Construction Corps, the general offices (offices) of relevant ministries and commissions of the State Council and relevant directly subordinate agencies, the supervision bureaus of various localities of the Ministry of Finance, and relevant units:

In order to strengthen the management of enterprise data resources, standardize the accounting treatment related to enterprise data resources, and strengthen the disclosure of relevant accounting information, we have drafted the Interim Provisions on Accounting Treatment Related to Enterprise Data Resources (Draft for Comments). It is now issued to you, please organize comments, and feedback to the Accounting Department of the Ministry of Finance before January 6, 2023, please indicate the contact person and his contact information in the feedback materials.

Contact: Lin Yifan, Accounting Department of the Ministry of Finance

Mailing address: No. 3, South Lane 3, Sanlihe, Xicheng District, Beijing 100820

Tel:010-61965146,010-61965186(with fax)

Email: zhiduerchu@mof.gov.cn

Annex: 1. Interim Provisions on Accounting Treatment of Enterprise Data Resources (Draft for Solicitation of Comments)

　　　2. Drafting instructions for the Interim Provisions on Accounting Treatment of Enterprise Data Resources (Draft for Comments).

General Office of the Ministry of Finance

　　December 1, 2022