从数据到价值:文化产业数据资产入表实践研究OA

Data asset inclusion in financial statements is a key pathway to materialize the value of data resources.Taking Dook Media Group Limited as a case,this paper explores the pathway and accounting treatment for recognizing cultural industry data assets with the characteristics of value derivativeness,timeliness differences,and complexity of UGC data property rights.The study reveals that Dook Media adopts a three-stage model of"classified rights confirmation-value assessment-asset recognition in statements"to recognize core data as intangible assets,the"cost method+dynamic adjustment"measurement model is adopted to ensure the accuracy of value.In accounting treatment,different recog-nition and recording methods are applied to data at various levels,so that the presentation and disclosure of data assets are in line with the sub-stance of business operations.The findings provide insights for the data asset inclusion in financial statements within the cultural sector,and thus facilitate standardized data management and value realization.