Compliance Issues in the Recognition of Enterprise Data Assets on Financial Statements

This paper focuses on the compliance challenges faced during the process of recognizing data assets on financial statements. It investigates the existing difficulties by combining the current landscape and analyzing case studies, such as Kweichow Moutais attempts to incorporate consumer data, supply chain data, and process data into its assets. The analysis indicates that although enterprises may have a preliminary framework for data recognition, the process remains hindered by singular valuation methods and the lack of a compliance review mechanism. Furthermore, the study identifies the key factors truly impeding the recognition of data assets firstly, the unclear delineation of data ownership, and secondly, the misalignment between legal norms and accounting standards. Liu Jiayu | Wang Xintong | Fan Yixuan | Zhang Jining | Liu Yu "Compliance Issues in the Recognition of Enterprise Data Assets on Financial Statements" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-9 | Issue-6 , December 2025, URL: https://www.ijtsrd.com/papers/ijtsrd99840.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/99840/compliance-issues-in-the-recognition-of-enterprise-data-assets-on-financial-statements/liu-jiayu