Data Assetization and Monetization of its Value in Financial Statements: The Chinese Practice and its Legal & Economic Challenges

DOI

10.2991/978-94-6463-748-9_132How to use a DOI?

Keywords

data assets; data rights; valuation and pricing

Abstract

In recent years, data resources are assetized in the form of bank loans, trust, or even share-subscription and etc. in China, As of January 2024, data assets are further allowed to be included into financial statements. However, some legal and economic challenges, like basic issues in data rights confirmation, asset valuation, transaction pricing, and the internationalization of rules regarding the monetization of data assets on financial statements, are under discussion. This article endeavours to discuss these core issues from a comparative way and make a proposal based on empirical study.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Qingyun Jiang
PY  - 2025
DA  - 2025/07/03
TI  - Data Assetization and Monetization of its Value in Financial Statements: The Chinese Practice and its Legal & Economic Challenges
BT  - Proceedings of the 2025 International Conference on Financial Risk and Investment Management (ICFRIM 2025)
PB  - Atlantis Press
SP  - 1226
EP  - 1232
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-748-9_132
DO  - 10.2991/978-94-6463-748-9_132
ID  - Jiang2025
ER  -