Advances in Economics, Management and Political Sciences
- The Open Access Proceedings Series for Conferences
Proceedings of the 2nd International Conference on Financial Technology and Business Analysis
Series Vol. 70 , 08 January 2024
Open
Access | Article
Path to Realizing the Value of Data Assets: A Case Study of AF Entertainment
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Abstract
Over recent years, big data and its derivatives have become significant indicators reflecting a company's operational status. Consequently, focusing on data asset construction has increasingly become an unavoidable topic in business management. This paper examines AF Entertainment as a case study to analyze the composition, realization path, valuation methods, approaches to identification, measurement, disclosure, and summarizes its role in corporate development, future trends, and suggestions to promote standardized development of data assets.
Keywords
Data Assets, Asset Valuation, Asset Measurement
References
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3. Huang Hai. The Current Situation and Improvement Path of Data Assetization under Accounting Informatization. Enterprise Economy, 2021, 40(07): 113-119.
4. Yue Qianrong. Research on Relevant Accounting Issues of Data Assets. Business Observation, 2023, 9(26): 62-64+68.
5. Ma Kewei, Wang Shuo, Yuan Jie. Research on the Application of Data Asset Accounting: Theory and Practice. Journal of Zhongnan University of Economics and Law, 2023(05): 149-160.
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Data Availability
The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.
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- Volume Title
- Proceedings of the 2nd International Conference on Financial Technology and Business Analysis
- ISBN (Print)
- 978-1-83558-271-8
- ISBN (Online)
- 978-1-83558-272-5
- Published Date
- 08 January 2024
- Series
- Advances in Economics, Management and Political Sciences
- ISSN (Print)
- 2754-1169
- ISSN (Online)
- 2754-1177
- DOI
- 10.54254/2754-1169/70/20231674
- Copyright
- 08 January 2024
- Open Access
- This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited