A Study on Innovation and Optimisation Pathways in Accounting Measurement Theory against the Background of Data Assets Being Recognised on the Balance Sheet

Abstract

The recognition of data assets on the balance sheet is a core element of the market-oriented reform of data elements, and the implementation of the “Interim Provisions on Accounting Treatment for Enterprise Data Resources” is driving a transformation in traditional accounting measurement theory. Data assets are characterised by their intangible nature, the ability to be replicated indefinitely, marginal costs approaching zero, and value dependent on specific application scenarios; as such, a historical cost-oriented measurement framework is ill-suited to them. In practice, this has led to difficulties such as ambiguous boundaries for cost allocation, disputes over the classification of intangible assets versus inventory, a lack of basis for amortisation and impairment testing, and structural gaps in information disclosure.