Optimizing Accounting for Data Assets Helpful To Developing Sustainable Regional Economies

Résumé fourni par la source

This paper aims to develop accounting methods for data assets helpful to developing sustainable regional economic development within the digital economy. By considering data-asset characteristics such as virtuality and sharing, it proposes accounting treatments and processes for data-asset evaluation and management. Through a case study of Guangdong Power Grid Co., Ltd., the optimized method is evaluated. Results show a 70% increase in data-asset valuation compared to intangible assets, with a 17.8% growth in total profits. The method reduces asset-management costs by 3.67% and amortization by CN¥98,600. These findings highlight the importance of optimizing accounting methods for data assets able to foster sustainable regional economic development in the digital-economy era.

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