Author(s)

Enyu Zhang ¹

Affiliation(s)

¹ School of Accounting, Dongbei University of Finance and Economics, Dalian, 116025, Liaoning, China

Corresponding Author

Enyu Zhang

ABSTRACT

The marketization of data as a factor of production is a prerequisite for achieving the goal of a "Digital China." The current Chinese accounting standards system lacks clear and actionable guidance on the accounting treatment of data assets, posing an urgent and significant challenge. We introduce TRS, a data-intensive firm, as a case study. Using official documents such as its financial statements, we examine the firm's accounting treatment of data assets and compare these practices with the prevailing standards. We further investigate the problems embedded in this process. Our findings indicate that the firm lacks a clear boundary for the recognition of data assets, exhibits a pronounced tendency toward expensing in its measurement treatment, and provides relatively vague disclosures. To address these issues, we propose that standard-setters should clarify the recognition boundary for data assets, firms should establish internal systems for cost accumulation and valuation support, and regulators should promote the construction of a valuation standards framework.

KEYWORDS

Data assets; Accounting treatment; Recognition and measurement

CITE THIS PAPER

Enyu Zhang. Issues and Countermeasures in the Accounting Treatment of Corporate Data Assets: A Case Study of TRS. Accounting, Auditing and Finance (2026). Vol. 7, No.1, 20-30. DOI: http://dx.doi.org/10.23977/accaf.2026.070103.

REFERENCES

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