6186M-17PT  After data assets are officially entered into the statement, it will bring great changes to the asset scale, financing path and profit model of enterprises.

6186M-17PT  On the one hand, the data assets entered into the statement will directly increase the total assets of the enterprise, which is conducive to fully demonstrating the asset strength of the enterprise, enhancing the overall value of the enterprise, and will have a significant impact on the merger and acquisition or investment of the enterprise. On the other hand, the data entered in the statement provides the basis for the assets of the book, and enterprises can use the data assets to mortgage or securitization and expand financing channels. This alleviates the financing challenges of intangible, hard-to-value data assets in the past. In addition, reasonable accounting can also help enterprises design 6186M-17PT  feasible data asset amortization mechanism, through data authorization, sharing and other innovative businesses to incubate new revenue sources.

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6186M-17PT  In the view of an industry source, the Interim Provisions mark that the State has officially confirmed the economic value of data assets and provided institutional guarantees for the development of data assets. Enterprises can confirm and disclose data assets through the book, and conduct more accurate evaluation and management of them, which will help provide accounting information support for relevant regulatory authorities to improve the digital economy governance system and strengthen macro management, and also provide useful information for investors and other report users to understand the value of enterprise data resources and improve decision-making efficiency.

6186M-17PT  In this person’s view, the entry of digital assets into the financial statements has a huge impact on liabilities, assets, income statements, cash flow, information disclosure, tax treatment, and internal control of enterprises. He pointed out that in the pricing process of digital assets, they will also face difficulties such as the unclear nature of assets, lack of standardization, high technical risks, the legal and regulatory framework of digital assets is not perfect, legal and regulatory risks, large market volatility, lack of professionals, data privacy protection, and low transaction efficiency.

6186M-17PT  He suggested that in order to solve these difficulties, enterprises need to have strong digital capabilities and professional financial teams, to recognize and measure digital assets, and to properly disclose digital asset related information in financial statements to meet accounting standards and investor needs. Secondly, enterprises need to establish a sound internal control system and data security protection mechanism to ensure the security and privacy protection of digital assets. In addition, since the value of digital assets is highly volatile, enterprises need to accurately evaluate their value.