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Product cover image for Intsig Information Co., Ltd: From Data Resource Recognition to Value Realization

Intsig Information Co., Ltd: From Data Resource Recognition to Value Realization

Zhenmei Zhu; Rong Huang; Changfeng Tao; Ruoqi Han; Xiaolin Wang

Product #:FDC-25021-2X-CE_P
Supplier:School of Management at Fudan University
Discipline:Accounting
Setting:China, 2024
Details:Case (PDF) • 17 pages • 2025-06-13 (Rev: 2025-06-13)

Subjects:

Accounting

Industries:

Information technology and telecom sector

Geography:

ChinaAsia
Your Price:$10.54

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Intsig Information is a leading firm focused on AI and big data, providing intelligent OCR and commercial big‑data services. In 2024, Intsig Information took the lead in implementing on‑balance‑sheet recognition of data resources. By leveraging an end‑to‑end business layout—from data collection and processing to product applications—it built a complete closed‑loop system for data assetization, offering a useful model for

Learning Objectives

This case aims to help students learn and gain a deeper understanding of the accounting treatment for recognizing data resources on the balance sheet and the resulting impacts on enterprises. With the rapid development of artificial intelligence and big data, an increasing number of companies are leveraging data to generate value. Whether data resources can be recognized as assets on the balance sheet has become a core issue of widespread concern in both academia and industry. Against this backdrop, Intsig has pioneered the practice of recognizing data resources on the balance sheet. This case systematically demonstrates feasible pathways and scientific management methods for data assetization, providing highly valuable practical references and lessons for enterprises to efficiently manage data resources. It is suitable for undergraduate, MBA, and MPACC courses related to Accounting. Specific teaching objectives are as follows: 1. Analyze the challenges faced in recognizing data resources on the balance sheet. 2. Examine the fundamental conditions, ownership confirmation, and value measurement for data resource recognition. 3. Deepen students' understanding of the impacts of data resource recognition on enterprises and the development of data element markets.
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Case Study: Intsig Information Co., Ltd: From Data Resource Recognition to Value Realization (English version) | Ivey Publishing