T/FJAS 033-2026 Active Group standards

T/FJAS 033-2026 Data assets——implementation guide on recognition of data resources as assets

Publish Date: 2026-03-30 Implement Date: 2026-04-10 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/FJAS 033-2026

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: -

ICS Name: Comprehensive Application of Information Technology

Publish Date: 2026-03-30

Implement Date: 2026-04-10

Scope

This document stipulates the principles, implementation framework, and processes for the inclusion of data assets in the balance sheet, including normative requirements such as inventory and sorting of data resources, identification and confirmation of data assets, accounting treatment of data assets, information disclosure, registration of data assets in the database, and subsequent management of data assets. This document is applicable to all enterprises conducting data asset inclusion in the balance sheet, and is designed to guide them in: a) Establishing a standardized organizational guarantee and coordination mechanism for data asset inclusion in the balance sheet; b) Conducting inventory, identification, confirmation, measurement, and disclosure of data assets; c) Implementing the full life cycle governance of data assets, from initial inclusion in the balance sheet to subsequent continuous operation and management. This document stipulates the principles, implementation framework, and processes for the inclusion of data assets in the balance sheet, including normative requirements such as inventory and sorting of data resources, identification and confirmation of data assets, accounting treatment of data assets, information disclosure, registration of data assets in the database, and subsequent management of data assets.