Documents published in Scipedia

• LA INDÚSTRIA DAVANT EL REPTE MEDIAMBIENTAL.

  C. Martinez, G. Congrés2025

  Abstracts_4rceec (2024). 145

  
  

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• The flexibility imperative: tapping demand-side flexibility (DSF) in future decarbonised energy systems

  D. robinson, . , G. Congrés2025

  Abstracts_4rceec (2024). 144

  
  

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• An examination of social representations of IA for professional accountant in Catalunya: implication for the profession and the business ecosystem.

  W. khlif, G. Congrés2025

  Abstracts_4rceec (2024). 162

  
  

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• El paper preponderant de l’economista a la nova realitat concursal: els plans de reestructuració i la venda de la unitat productiva

  G. Congrés2025, J. Albiol, C. Valcarcel

  Abstracts_4rceec (2024). 161

  
  

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• La defensa europea davant la geoestratègia mundial

  X. Ferrer, G. Congrés2025

  Abstracts_4rceec (2024). 3

  
  

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• Que podem aprendre del llarg camí de la transició energètica? On estem? Com seguir?

  G. Congrés2025, J. Ortega

  Abstracts_4rceec (2024). 137

  
  

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• La política Energètica de la Unió Europea. Elements de comparació amb altres blocs econòmics

  F. Bonvehí

  Abstracts_4rceec (2024). 115

  
  

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• El problema de l’assequibilitat de l’habitatge: Descripció, causes i polítiques per combatre-la.

  J. Monseny, G. Congrés2025

  Abstracts_4rceec (2024). 191

  
  

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• Data - A New Emerging Type of Intangibles

  E. Wu, G. Congrés2025

  Abstracts_4rceec (2024). 158

  
  

  Abstract

  In the digital economy era, the role of data resources in corporate development is increasingly prominent. The accounting treatment of corporate data resources is an urgent issue to be studied. Based on the economic value creation characteristics of corporate data resources in the digital economy, we propose that qualified corporate data resources could be classified into internal-used data assets, tradable data assets and strategic value data resources. We propose recognising the first two types of data assets in the financial statements using the conditional recognition method, and a mixed measurement model could be adopted in the subsequent measurement period. We propose to enhance the disclosure of strategic value data resources. More granular information about this type of data resource can be disclosed in a separate narrative report. The reporting entity is encouraged to disclose more information about the characteristics of data assets, the value-creation path of data assets, and risks related to data assets. Moreover, it is essential to build support mechanisms to facilitate the accounting treatment of corporate data assets, such as data assets cost input ledger booking system, data asset external evaluation services, data asset audit service and data trusteeship services. Our study intends to establish a coherent set of data asset accounting standards and is helpful for IASB to revise its intangible assets accounting standards (IAS 38).

  Abstract
  In the digital economy era, the role of data resources in corporate development is increasingly prominent. The accounting treatment of corporate data resources is an urgent [...]

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• Hacia una Economía Circular “Limpia”

  E. ELJARRAT, G. Congrés2025

  Abstracts_4rceec (2024). 120

  
  

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