China Accounting Alert – August 2023 – Notice of the Ministry of Finance (MOF) on issuing Provisional Regulations on the Accounting Treatment for Enterprise Data Resources

China Accounting Alert is the monthly executive update for Mainland China and Hong Kong on recent developments in local and international financial reporting standards, and related hot topics and emerging issues. China Accounting Alert is designed to help keep you one step ahead by providing easy access to the information you need, all in one place. It is not intended to be a substitute for reading the financial reporting standards or other appropriate authoritative guidance, to which reference should be made for a full understanding of the relevant subject matters.

Matters covered in this issue include: Notice of the Ministry of Finance (MOF) on issuing Provisional Regulations on the Accounting Treatment for Enterprise Data Resources; China Securities Regulatory Commission (CSRC) amends and repeals 42 guidelines on securities and futures; CSRC issues Measures for the Supervision of Independent Directors of Listed Companies; etc.

Please feel free to contact your EY client service professionals for further assistance if you find the provision of China Accounting Alert have an impact on your business operations.


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