https://www.scipedia.com/wd/index.php?action=history&feed=atom&title=Wu_Congres2025_2025a 2026-05-01T10:15:16Z Revision history for this page on the wiki MediaWiki 1.27.0-wmf.10 https://www.scipedia.com/wd/index.php?title=Wu_Congres2025_2025a&diff=323206&oldid=prev 2025-07-31T12:03:40Z

<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 12:03, 31 July 2025</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_Congres2025_862642591-8617-document</del>.<del class="diffchange diffchange-inline">pdf</del>&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><ins class="diffchange diffchange-inline">&lt;</ins></div></td></tr> <tr><td colspan="2">&#160;</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">Wu_Congres2025_2025a_8553_205DAT~1</ins>.<ins class="diffchange diffchange-inline">PDF</ins>&lt;/pdf&gt;</div></td></tr> </table>

Danieldomingo https://www.scipedia.com/wd/index.php?title=Wu_Congres2025_2025a&diff=316605&oldid=prev 2025-03-02T18:27:38Z

<p>Danieldomingo moved page <a href="/public/Review_684745172876" class="mw-redirect" title="Review 684745172876">Review 684745172876</a> to <a href="/public/Wu_Congres2025_2025a" title="Wu Congres2025 2025a">Wu Congres2025 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 https://www.scipedia.com/wd/index.php?title=Wu_Congres2025_2025a&diff=315827&oldid=prev 2025-01-31T11:16:11Z

<p>Generic moved page <a href="/public/Draft_Congres2025_862642591" class="mw-redirect" title="Draft Congres2025 862642591">Draft Congres2025 862642591</a> to <a href="/public/Review_684745172876" class="mw-redirect" title="Review 684745172876">Review 684745172876</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 11:16, 31 January 2025</td> </tr><tr><td colspan='2' style='text-align: center;' lang='en'><div class="mw-diff-empty">(No difference)</div> </td></tr></table>

Generic https://www.scipedia.com/wd/index.php?title=Wu_Congres2025_2025a&diff=315826&oldid=prev 2025-01-31T11:16:08Z

<p>Created page with &quot; == Abstract == In the digital economy era, the role of data resources in corporate development is increasingly prominent. The accounting treatment of corporate data resource...&quot;</p> <p><b>New page</b></p><div><br /> == Abstract ==<br /> <br /> 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).<br /> <br /> == Full document ==<br /> &lt;pdf&gt;Media:Draft_Congres2025_862642591-8617-document.pdf&lt;/pdf&gt;</div>

Generic