Sou Hu Cai Jing·2025-05-07 13:47Core Points - The Ministry of Finance issued the "Interim Provisions on Accounting Treatment Related to Enterprise Data Resources" which will take effect on January 1, 2024, clarifying the accounting treatment and disclosure of data resources [1][2] - A total of 98 listed companies disclosed data resources in their 2024 annual reports, with a total amount of 2.14 billion yuan, indicating a growing recognition of data assets [1][2] Group 1: Interim Provisions - The provisions apply to data resources recognized as intangible assets or inventory according to accounting standards, and those that are expected to bring economic benefits but do not meet the criteria for asset recognition [2][3] - Data resources that meet the definition of intangible assets should be recognized as such, while those held for sale should be recognized as inventory [2][3] - The provisions require companies to disclose data resources under "inventory" and "intangible assets" in their balance sheets, enhancing transparency [3][4] Group 2: Data Resource Disclosure - Among the 98 companies, 0.21 billion yuan was recognized as inventory, 1.349 billion yuan as intangible assets, and 0.77 billion yuan as development expenditures [1][2] - The proportion of data assets to total assets is generally low, with only seven companies exceeding 1%, the highest being Zhuo Chuang Information at 3.52% [1][2] - Companies can voluntarily disclose additional information about data resources, including application scenarios and their impact on value creation [3][4] Group 3: Implementation and Compliance - The provisions do not constitute a change in accounting policy, and companies must apply them prospectively without adjusting previously expensed data resource expenditures [4][5] - Companies are required to manage data resource development activities systematically, ensuring accurate recording and allocation of related expenditures [5][6] - The provisions emphasize the importance of internal controls and compliance with relevant laws and regulations regarding data resource management [18][19]