T/CI 643-2024 Data Assets: Guide for Data Assets to be Listed
T/CI 643-2024 Data Assets: Guide for Data Assets to be Listed
Basic Information
Scope
Scope: This document provides guidance on the entire process of including data assets in financial statements, describing the content of standardized accounting treatment for data resources that meet the asset recognition criteria in enterprise accounting standards. This document is applicable to enterprises planning to transform data resources into data assets that are measurable, tradable, and financiable. Main technical content: This document provides guidance on the entire process of including data assets in financial statements, describing the content of standardized accounting treatment for data resources that meet the asset recognition criteria in enterprise accounting standards. This document is applicable to enterprises planning to transform data resources into data assets that are measurable, tradable, and financiable.