2 papers
cs.CE2026
Pricing the Unpriced Asset: A Standards-Based Method for Valuing Enterprise Data under IAS 38 and IAS 2
Natasha E. Blycha, James Myint, Dean Arden +7
The recognition and measurement of data assets under current accounting standards presents significant challenges. While International Accounting Standard 38 (IAS 38) provides a fr…
astro-ph.GA2025
GD-1 Stellar Stream and Cocoon in the DESI Early Data Release
Monica Valluri, Parker Fagrelius, Sergey. E. Koposov +49
We present 115 new spectroscopically identified members of the GD-1 tidal stream observed with the 5000-fiber Dark Energy Spectroscopic Instrument (DESI). We confirm the existence…