Proposes D-Val (cost-based) and A-Val (commercial) layers for valuing authenticated data assets under IAS 38 to address capitalization challenges.
Title resolution pending
1 Pith paper cite this work. Polarity classification is still indexing.
1
Pith paper citing it
fields
cs.CE 1years
2026 1verdicts
UNVERDICTED 1representative citing papers
citing papers explorer
-
Pricing the Unpriced Asset: A Standards-Based Method for Valuing Enterprise Data under IAS 38 and IAS 2
Proposes D-Val (cost-based) and A-Val (commercial) layers for valuing authenticated data assets under IAS 38 to address capitalization challenges.