IASB Framework: Construction of Data Asset Accounting System Based on PO-BP Model

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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Bibliographic Details
Main Author: Haixia Guo
Format: Article
Language:English
Published: Ital Publication 2025-06-01
Series:HighTech and Innovation Journal
Subjects:
IASB Framework
BP Neural Network
Intelligent Optimisation
Data Asset Accounting System
Online Access:https://hightechjournal.org/index.php/HIJ/article/view/1127
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