It also means all the value

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Business owner such as data resources obtained through open source channels the other part is that the possession or control of relevant data is not legal and Some data resources that cannot bring economic benefits to the enterprise etc Among the data resources that have been recognized as assets they are included as "data assets" in the form of "intangible assets" and "inventory" In this regard Li Huiyun managing partner of Grant Thornton's Shenzhen consulting department said that after data assets are "recorded" they can be treated as intangible assets for the company's own use if they are sold or traded externally they will be treated as inventory From a capitalization perspective the directions for innovative application


of data assets include credit enhancement transfer investment pledge financing Austria WhatsApp Number asset securitization etc Specifically the structure of this data asset also determines its certain characteristics On the one hand data resources can be included in data assets in the form of "intangible assets" which means that data assets have a certain nonentity on the other hand data resources that cannot bring economic benefits cannot be defined as data assets attributes of data assets In the "Data Asset Valuation Guidance" formulated by the





China Asset Appraisal Association in September  Article mentioned the five main attributes of data assets namely nonentity dependence shareability and Processability and value variability However at present complex issues such as "entering data assets into the table" more data confirmation measurement of data resources at the accounting practice level and how to enter the data into the table need further exploration In the past two years the successive emergence of various policies has caused a lot of .