In August 2023,the Ministry of Finance issued The Interim Provisions on Accounting Treatment of Enterprise Data Resources,which responded to the pivotal role of data resources in shaping China's digital landscape,and introduced the existing accounting standard system for inventories and intangible assets,and regulated the accounting of data assets for sale and self-use respectively.However,data is a record of the objective world,and the delivery of data assets is only the sharing of the right to use the data assets,i.e.,the two business modes of self-use and sale of data assets can co-exist.With the increase of operating hours and the accumulation of data volume,the value of data assets grows continuously,and amortization is not com-mon,so the existing accounting standard system is unable to encompass data assets.It is advisable to create a first-level discipline for"data assets"and develop corresponding accounting recognition,measurement,and disclosure rules for"digital assets","database assets",and"other data assets",according to different account-ing objects,so as to stimulate the potential of data elements and promote the data element market.
The Interim Provisions on Accounting Treatment of Enterprise Data Resourcesdata assetsac-counting treatment
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