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Academic Journal of Business & Management, 2023, 5(15); doi: 10.25236/AJBM.2023.051521.

An introduction to accounting recognition and measurement of data assets


Qiuhong Zhang

Corresponding Author:
Qiuhong Zhang

School of Business Administration, Henan Polytechnic University, Jiaozuo, China


With the rapid development of information technology and intelligence, the current digital economy has become a key domain in the healthy development of the economy, and the asset-based form of data is gradually evolving. Data assets are playing an important role as a gas pedal of business development and fueling the rapid development of enterprises. As an emerging form of asset, many aspects of data assets have not yet been standardized in accounting. This paper discusses the definition, recognition and measurement of data assets in order to provide enterprises with reasonable suggestions for the treatment of data assets.


Data assets; Accounting recognition; Accounting measurement

Cite This Paper

Qiuhong Zhang. An introduction to accounting recognition and measurement of data assets. Academic Journal of Business & Management (2023) Vol. 5, Issue 15: 136-140. https://doi.org/10.25236/AJBM.2023.051521.


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