Paper Citation Record · LEDGER

Pricing the Unpriced Asset: A Standards-Based Method for Valuing Enterprise Data under IAS 38 and IAS 2

As of 17 August 2026, this Paper Citation Record lists 2 of 2 outbound references and 0 inbound Pith citation observations for arXiv:2606.22760.

A citation records a reference. It does not transfer a finding from one paper to another.

Coverage vector

measured 2 of 2 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links, observed 2026-06-26T06:41:21.984724Z

measured 2 of 2 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-17T06:30:58.91139+00:00

measured 0 of 0 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links

measured 0 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: cited_works

2 of 2 outbound references displayed

External citation measurements

No source-named external measurement is stored.

Observation 71666793-3139-4651-93f6-13a1f035ace9 · outbound

Reference 1

Resolution: malformed identifier; doi_truncated, observed 2026-06-26T22:10:09.377797Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-17T06:30:58.91139+00:00.

Observation 5079f14c-8d44-4c3f-8de9-6379e7f0a109 · outbound

Reference 2

Resolution: unresolved; no resolver link, observed 2026-06-26T06:41:21.984724Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

No inbound Pith citation observations are available.