XU, Y. . A Study on Innovation and Optimisation Pathways in Accounting Measurement Theory against the Background of Data Assets Being Recognised on the Balance Sheet. Asia Pacific Economic and Management Review, [S. l.], v. 3, n. 5, 2026. DOI: 10.62177/apemr.v3i5.1860. Disponível em: https://ojs.apspublisher.com/index.php/apemr/article/view/1860. Acesso em: 7 nov. 2026.