| Issue |
E3S Web Conf.
Volume 251, 2021
2021 International Conference on Tourism, Economy and Environmental Sustainability (TEES 2021)
|
|
|---|---|---|
| Article Number | 01054 | |
| Number of page(s) | 4 | |
| Section | Analysis of Energy Industry Economy and Consumption Structure Model | |
| DOI | https://doi.org/10.1051/e3sconf/202125101054 | |
| Published online | 15 April 2021 | |
Research on Accounting Treatment and Information Presentation of Enterprise Data Assets
Chong Qing College Of Architecture And Technology 401331
In the process of rapid development of big data technology, the digital technology revolution is developing faster and faster. In the context of big data, the data resources of enterprises have been equipped to become data assets. The corporate financial accounting system requires effective accounting treatment and information presentation of data assets. This is a problem that must be addressed in the current corporate development process. This article researches and analyzes the accounting treatment of enterprise data assets and the related content of information presentation. The author also discussed the specific characteristics of data assets in the course of enterprise operation, and how to strengthen the classification research work of data assets. This can improve the effectiveness of the data asset information presentation model, and provide a reference for similar enterprise data asset business and related information disclosure. This is also conducive to give full play to the value discovery function of accounting information in the development process of the enterprise, and reduce the problem of asymmetry of internal and external information.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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