Looking at the shares with the highest market capitalization, the most valuable companies today already are those with digital business models.
Companies that develop new products and services on the basis of various data with the help of algorithms.
Data is becoming an increasingly central value-adding element. However, there still are too few guidelines for companies to valuate data financially.

Questions such as:

  • Are self-created data the result of a research or development process?
  • What risks is a Company exposed to due to an existing data pool and how are these risks assessed?
  • What influence do the results of algorithms have on accounting?
  • Who is the beneficial owner of data?


The OECD argues that data should be valuated based on their value added and not based on the costs incurred. This seems to make sense.

But where, when and how does this value creation take place?
How dynamic are these processes and how can these dynamics be properly reflected in a financial valuation of data?

These and other questions will be addressed on datenbewertung.de in the future in order to contribute to an understanding of this promising topic.

Best regards,


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