Author(s)

Guitong Yang ¹

Affiliation(s)

¹ Business School, Xi'an International Studies University, Xi'an, Shaanxi, China

Corresponding Author

Guitong Yang

ABSTRACT

Against the backdrop of market-based allocation of data elements, community e-commerce companies have accumulated vast data resources, raising urgent accounting recognition and measurement issues. This paper systematically examines the recognition criteria and measurement methods for data assets from a business model perspective. Using Xiaohongshu as a case study, it delves into the classification characteristics, recognition pathways, and measurement models of data assets in community e-commerce companies. Research indicates that community e-commerce companies should classify data assets into three categories—content data, transaction data, and operation-derived data—based on the ownership of control over data resources and differences in business models. During recognition, the feasibility of economic benefit inflow must be rigorously verified. For measurement, a hybrid system combining "historical cost as the foundation with present value as a supplement" should be established. Additionally, a subsequent measurement mechanism integrating accelerated amortization and dynamic impairment testing should be designed to address the time-sensitive nature of data.

KEYWORDS

Data Assets, Accounting Recognition, Accounting Measurement, Xiaohongshu

CITE THIS PAPER

Guitong Yang. Research on Accounting Recognition and Measurement of Data Assets for Community E-commerce Companies: A Case Study of Xiaohongshu. Accounting and Corporate Management (2026). Vol. 8, No. 1, 10-17. DOI: http://dx.doi.org/10.23977/acccm.2026.080102.

REFERENCES

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