Identification, Measurement and Report of Enterprise Data Assets

Data, as a new production element, is the core of digital economy and an important asset of an enterprise. There is little research on accounting theory and practice related to data assets and no relevant accounting standards to define them. This paper studies the meaning and characteristics of data assets, explores the identification, especially the ownership and use right of data assets, discusses measuring methods of data assets, and puts forward suggestions on the report and disclosure of data assets.