id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hij-1127	Guo, Haixia	IASB Framework: Construction of Data Asset Accounting System Based on PO-BP Model	2025	17	.pdf	application/pdf	7122	356	48	To solve the construction of a data asset accounting system, combined with data asset accounting data, this paper studies the construction of a data asset accounting system and case analysis based on an improved machine learning algorithm. The primary contributions of this paper are (1) the identification of the IASB framework concept, the formulation of the research idea, and the development of the data asset accounting system; (2) the integration of the political optimization algorithm and BP neural network to create a data asset accounting value assessment model based on the PO-BP algorithm; and (3) the validation of the proposed method through the analysis of data asset accounting data.	cache/hij-1127.pdf	txt/hij-1127.txt