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Notice on the Strict Implementation of Enterprise Accounting Standards and the Effective Preparation of Enterprises’ 2022 Annual Reports
财会〔2022〕32号 · 财政部 国务院国资委 银保监会 证监会 · dated 2022-12-06, 1435 days ago
Found by citation: a local document that names this directive by its number or 《title》. One that restates it without naming it is not counted here. A citation shows the document names the directive, not that it carries all of it out, and a gap is not a finding of non-compliance.
The first held document from each province that cites the directive: from the provincial government, its departments, or a city or county. In the 6 provinces marked "full" we hold the provincial government's own document list (省政府 and its General Office), so a gap there is more telling; but a response can come from a department, be published outside that list, or name the directive without its number or title. Elsewhere "none found" may only mean we have not collected the document.
No held local document cites this directive yet.