IASB Framework: Construction of Data Asset Accounting System Based on PO-BP Model
This study aims to construct a data asset accounting system based on the International Accounting Standards Board (IASB) framework, addressing the challenges in identifying, measuring, and reporting data assets within traditional accounting systems. By integrating the Political Optimization (PO) alg...
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| Format: | Article |
| Language: | English |
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Ital Publication
2025-06-01
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| Series: | HighTech and Innovation Journal |
| Subjects: | |
| Online Access: | https://hightechjournal.org/index.php/HIJ/article/view/1127 |
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