成本计量为数据资产估值戴上“紧箍咒”

Core Viewpoint - The recent joint announcement by four regulatory bodies aims to enforce stricter accounting standards for data assets, emphasizing cost measurement and enhancing cost management to curb valuation irregularities in data assets [1] Group 1: Regulatory Changes - The new regulations require companies to measure data assets based on actual costs incurred, eliminating the use of future value assessments, thereby preventing asset bubbles from forming [2] - Companies are prohibited from retroactively capitalizing previously expensed data resources, ensuring the authenticity and comparability of financial data [2] - An annual impairment test is mandated for data assets, requiring companies to assess and adjust the book value of data assets based on their current utility and potential obsolescence [2] Group 2: Information Disclosure - Companies must provide detailed disclosures regarding data asset classification, measurement methods, useful life, and impairment status, increasing transparency and reducing information asymmetry [3] - The new rules aim to enhance the reliability of financial data, thereby reducing the risk of investors falling into overvaluation traps when making investment decisions [3] - The regulations offer clear guidelines for auditing firms, enabling them to perform their roles more effectively and reducing the risk of professional judgment errors [3]