Учетное обеспечение нематериальных активов и их отражение в корпоративной отчетности в условиях цифровой трансформации

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Relevance. Recently, intangible assets have become of particular importance for companies and become an essential information component of its reporting in its analysis. Against the background of a total digital transformation, digital assets are more and more entrenched in all spheres of public life, and the mechanisms for creating, using and protecting intellectual property are becoming especially relevant. Results. The article reveals the features of accounting for intangible assets and their reflection in corporate reporting. The attitude towards intellectual property in the context of digital transformation is considered, as a result of which the value of the company’s assets increases significantly, including due to cases of a better assessment of intellectual property. Today, intellectual property rights have become a leading economic resource. In turn, the digital transformation of the intellectual property sphere has affected to some extent such a specific class of intangible assets as cryptocurrency. In addition, the article discusses the importance of creating value based on intangible assets, which will have serious consequences for the management of the company in the future, and thus more attention will be paid to the formation of indicators in corporate reporting that reflect their real state. Methods. The research is based on complex and systemic analysis, general scientific methods of cognition — analysis and synthesis, dialectical method, systematization and classification, process and system approaches, as well as the comparison method. Discussion. A problematic issue is the reflection of intangible assets in accounting. This is due to the need for timely and proper execution of primary documents in strict compliance with the requirements of regulatory enactments. Difficulties arise when accepting individual objects for accounting, due to the fact that objects do not always meet the conditions for recognition.