Research On Accounting Recognition And Accounting Measurement Of Data Assets

In today’s era,with the continuous innovation of computer technologies such as virtual reality and so on,digital transformation is inevitable.Especially for enterprises,the value of data resources is growing,and these resources are more and more widely used in enterprises.These resources create value in the production and operation of enterprises in an increasingly rich form,and become an important driving force in the production and operation of enterprises.However,the data resources owned by enterprises are limited by various difficulties that are difficult to solve.The current accounting standards do not consider them in the financial statements of enterprises,resulting in the value of some enterprises represented by emerging Internet industries can not be well reflected through the financial statements.Some researchers even said that it is meaningless to refer to the financial statements for the value research of such enterprises.The problem of data resources is obviously a challenge to the quality of accounting information.At present,some research discuss the accounting treatment of data assets,but almost all of them only discuss the definition,recognition and measurement of data assets,without classification and comparison combined with the attribute analysis of data resources.This paper holds that the content of data resources is extremely rich.For different types of data resources,we should first pay attention to its characteristics and discuss accounting problems according to specific characteristics,rather than directly analyze data assets.According to the attributes and type characteristics of data resources,combined with the definition of assets and the specific business model of various data resources,this paper analyzes the specific conditions that need to be considered for the recognition of different types of data resources as assets,focusing on the characteristics of data assets and their recognition and measurement processing.This paper selects Metaverse game company with various types of data resources as the case study object,analyzes which data resources cannot be recognized as assets due to ownership and other reasons,and which data resources can meet the conditions for asset recognition and be included in the theoretical logic of on balance sheet accounting,and puts forward that in the future accounting standards,data asset subjects should be established to separately recognize and measure the data resources that meet the characteristics of assets.Through the research,this paper draws the following conclusions:(1)The classification of data resources is extremely complex,which should be classified and discussed according to the type of data resources and the business model and economic essence of realizing economic benefits,so as to reasonably study the accounting problems of data assets.(2)With the rapid development of virtual economy,the rapid growth of data resources will become the core resource for enterprises to realize value creation.The existing accounting standards with the industrial era as the background and low proportion of intangible assets need to be changed.Especially considering the unique characteristics of data assets,such as value variability,repetitive processing and creation,the accounting standards should consider accounting treatment with a new accounting subject-data assets.(3)The recognition of data assets supplements important data asset information,improves the information disclosure of accounting statements,and provides better support for the decision-making of information users.The research of this paper provides a complete theoretical and logical analysis framework for the research of existing data asset accounting problems,and the research results provide reference and Enlightenment for the development and improvement of current accounting standards.