Valuing big data: An analysis of current regulations and proposal of frameworks

Albi Nani

International Journal of Accounting Information Systems, 2023, vol. 51, issue C

Abstract: The increasing prevalence of big data, large stores of data that enable businesses to generate previously inaccessible insights, has resulted in performance gains for the firms that harness its capabilities. However, the impact that big data has on a firm’s profitability and financial position is rarely captured in its financial statements due to big data’s status as an internally generated intangible asset. As per the current IFRS regulations, big data is not eligible for recognition.

Keywords: Big data; IFRS; Research and development; Intangible asset; Technology regulation; Data (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000295

DOI: 10.1016/j.accinf.2023.100637

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