http://www.colloquiam.com/wd/index.php?action=history&feed=atom&title=Wu_et_al_2025a 2026-05-17T13:20:00Z Revision history for this page on the wiki MediaWiki 1.27.0-wmf.10 http://www.colloquiam.com/wd/index.php?title=Wu_et_al_2025a&diff=316607&oldid=prev 2025-03-02T18:27:50Z

<p>Danieldomingo moved page <a href="/public/Review_115657261433" class="mw-redirect" title="Review 115657261433">Review 115657261433</a> to <a href="/public/Wu_et_al_2025a" title="Wu et al 2025a">Wu et al 2025a</a></p> <table class="diff diff-contentalign-left" data-mw="interface"> <tr style='vertical-align: top;' lang='en'> <td colspan='1' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='1' style="background-color: white; color:black; text-align: center;">Revision as of 18:27, 2 March 2025</td> </tr><tr><td colspan='2' style='text-align: center;' lang='en'><div class="mw-diff-empty">(No difference)</div> </td></tr></table>

Danieldomingo http://www.colloquiam.com/wd/index.php?title=Wu_et_al_2025a&diff=315192&oldid=prev 2024-12-19T12:40:03Z

<p></p> <table class="diff diff-contentalign-left" data-mw="interface"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr style='vertical-align: top;' lang='en'> <td colspan='2' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='2' style="background-color: white; color:black; text-align: center;">Revision as of 12:40, 19 December 2024</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l5" >Line 5:</td> <td colspan="2" class="diff-lineno">Line 5:</td></tr> <tr><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"></td><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"></td></tr> <tr><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"><div>== Full document ==</div></td><td class='diff-marker'>&#160;</td><td style="background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;"><div>== Full document ==</div></td></tr> <tr><td class='diff-marker'>−</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>&lt;pdf&gt;Media:<del class="diffchange diffchange-inline">Draft_Newton_567345293</del>-<del class="diffchange diffchange-inline">8608</del>-document.pdf&lt;/pdf&gt;</div></td><td class='diff-marker'>+</td><td style="color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>&lt;pdf&gt;Media:<ins class="diffchange diffchange-inline">Review_115657261433</ins>-<ins class="diffchange diffchange-inline">9023</ins>-document.pdf&lt;/pdf&gt;</div></td></tr> </table>

Cnewton http://www.colloquiam.com/wd/index.php?title=Wu_et_al_2025a&diff=315189&oldid=prev 2024-12-19T12:38:07Z

<p>Cnewton moved page <a href="/public/Draft_Newton_567345293" class="mw-redirect" title="Draft Newton 567345293">Draft Newton 567345293</a> to <a href="/public/Review_115657261433" class="mw-redirect" title="Review 115657261433">Review 115657261433</a></p> <table class="diff diff-contentalign-left" data-mw="interface"> <tr style='vertical-align: top;' lang='en'> <td colspan='1' style="background-color: white; color:black; text-align: center;">← Older revision</td> <td colspan='1' style="background-color: white; color:black; text-align: center;">Revision as of 12:38, 19 December 2024</td> </tr><tr><td colspan='2' style='text-align: center;' lang='en'><div class="mw-diff-empty">(No difference)</div> </td></tr></table>

Cnewton http://www.colloquiam.com/wd/index.php?title=Wu_et_al_2025a&diff=315188&oldid=prev 2024-12-19T12:38:05Z

<p>Created page with &quot; == Abstract == In the digital economy era, the role of corporate data resources in corporate development is increasingly prominent. The accounting treatment of corporate dat...&quot;</p> <p><b>New page</b></p><div><br /> == Abstract ==<br /> <br /> In the digital economy era, the role of corporate 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 this pioneering study 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 to enhance the recognition of 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. Our study intends to establish a coherent set of data asset accounting standards and to be helpful to IASB as it considers revising its intangible assets accounting standards (IAS 38).<br /> <br /> == Full document ==<br /> &lt;pdf&gt;Media:Draft_Newton_567345293-8608-document.pdf&lt;/pdf&gt;</div>

Cnewton