GB/Z 18803-2002
Abolished
T/HAAI 005-2024
Active
Group standards
T/HAAI 005-2024 Data assets standardization criteria for entry process
T/HAAI 005-2024 Data assets standardization criteria for entry process
Price:
$ 20.00
Basic Information
Standard Code:
T/HAAI 005-2024
Standard Type:
Group standards
Standard Status:
Active
is_force_gb:
no
CCS Name:
-
ICS Name:
Comprehensive Application of Information Technology
Publish Date:
2024-11-27
Implement Date:
2024-12-01
Scope
Main technical content: This document is based on the "Interim Regulations on Accounting Treatment of Enterprise Data Resources in the Balance Sheet" issued by the Ministry of Finance, and proposes the principles, positioning and role of enterprise data assets in the balance sheet, the identification conditions of data assets, and the process of entering the balance sheet. This document is applicable to enterprises' preparatory actions for listing and disclosing data resources that meet the relevant provisions of the Enterprise Accounting Standards and are recognized as intangible assets or inventory and other asset categories
Development Information
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