Current Situation and Countermeasures for Standardizing Accounting Treatment of Data Resources
The recognition,measurement and disclosure of data resources in accounting are the basis for incorporating data resources into financial statements and unlocking the value of data elements.Standardization serves as an effective means to regulate the accounting treatment of data resources and implement the Interim Provisions on Accounting Treatment of Enterprise Data Resources.This study introduces the standardization research,standardization organization,standard development and existing problems in the accounting treatment of data resources.It proposes countermeasures for data resource related accounting treatment standardization,such as improving standardization policy measures and working mechanism,carrying out standardization research,establishing and improving standard system,and implementing standardization pilot demonstrations.
Data resourcesAccounting treatmentStandardizationStandard system
万方数据
维普
