Exploration of Data Asset Value Accounting in Power Generation Enterprises
How to account for data assets has become a hot issue in recent practice.The purpose of this paper is to explore how to accurately and comprehensively measure the value of data assets of power generation enterprises,from the perspective of clarifying the definition of data assets,combining with the relevant provisions of the Interim Provisions on Accounting Treatment and the Interim Measures on Carbon Emission Trading Management regarding accounting recognition and measurement,and specifically elaborating on the accounting recognition and measurement of data assets of power generation enterprises.
data assetsaccounting recognition and measurementpower generation enterprises