Data on the Balance Sheet
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This report from the Centre for Economics and Business Research (Cebr), discusses the economic arguments for placing ‘data’ as an asset on the company balance sheet and in the wider financial reporting framework. Data that enable a company to improve customer relations, streamline production or develop new products are providing future economic benefit and should be regarded as assets. It is increasingly important that firms are able to account for their data. Firstly, regulatory and compliance initiatives are putting greater emphasis on the quality of data and resulting decision-making in the aftermath of the financial crisis. Secondly, for financial reasons, data that play an increasingly important role in value creation must be recognised if they are to be accorded appropriate priority by company decision-makers.  Access >>>

Table of contents

  • The present: how is data valued and why is this problematic?
  • How to value data?
  • A potential solution: integrated reporting

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