high
2023-11-16
Issuance of Government Accounting Standard No. 11 — Cultural Heritage Resources and Its Application Guidelines
《政府会计准则第11号 ——文物资源》及其应用指南印发
财政部
mof
The Ministry of Finance issues a new government accounting standard and its application guidelines for the recognition, measurement, and reporting of cultural heritage resources held by government entities.
Document Text
1,690 characters
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财会〔2023〕19号<br>
有关中央预算单位,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局:<br>
为了进一步规范文物资源的确认、计量和列报,根据《政府会计准则——基本准则》(财政部令第78号),我们制定了《政府会计准则第11号——文物资源》及其应用指南,现予印发,请遵照执行。<br>
执行中如有问题,请及时反馈我部。<br>
附件:1.政府会计准则第11号——文物资源<br>
2.《政府会计准则第11号——文物资源》应用指南<br>
财 政 部<br>
2023年10月20日
Topics
government accounting
cultural heritage
financial regulation
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-11-16 |
| Category | regulation |
| Policy Area | 政府会计 |
| CMS Category | 政策发布 |
Verification
References (1)
| unkn 财会〔2023〕19号 | formal |
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