Abstract— In recent decades, the pervasive integration of Artificial Intelligence (AI) technologies has revolutionized the business landscape, playing a pivotal role in the generation of valuable information. This working paper explores the expanding influence of AI in businesses and the implications for financial reporting, specifically focusing on the recognition, measurement and disclosure of AI-generated information as intangible assets. As organizations increasingly rely on AI to enhance operational efficiency, optimize decision-making processes, and gain a competitive edge, the need to accurately reflect the value of AI-driven outputs in financial statements becomes paramount. AI-generated information disclosure provides stakeholders, regulators, and investors with a comprehensive understanding of the economic, ethical, and strategic implications of AI assets, as they navigate the dynamic landscape shaped by the increasing influence of AI technologies. By examining current practices and regulatory frameworks, this paper aims to provide insights into establishing standardized accounting for AI-generated information as intangible assets and ensuring transparency in financial reporting.

Keywords—AI, Information, financial statements, intangible assets, disclosure.