Study on Accounting Recognition and Measurement of Data Assets
In 2022,China issued the 14th Five-Year Plan for the Development of the Digital Economy,which explicitly proposed to take data as the key element to promote digital industrialization and industrial digitization.In such an era,the importance of data asset management has become more prominent,and it is urgent to solve the problem of recognizing and measuring data assets.This paper analyzes the definition and characteristics of data assets,respectively,from accounting recognition and measurement.In accounting recognition,it clears recognition conditions of data assets,the recognition of the time point,the initial recognition and re-recognition.In the measurement,the paper clears the unit of measurement,measurement attributes,the useful life,amortization methods and the provision for impairment.In conclusion,it strives to provide some suggestions and reference for the data asset management of enterprises through the research of this paper and improve the recognition and measurement of enterprise data assets to improve the operational efficiency and economic benefits of enterprises.
data assetsaccounting recognitionaccounting measurement
万方数据
维普
