IDENTIFICATION AND EVALUATION OF INTANGIBLE ASSETS IN THE DIGITAL ECONOMY

The importance of taking into account the possibilities of using intellectual capital in the digital economy is proved in the article. An analysis of the scientific works of domestic and foreign scientists indicates a variety of approaches to the definition of the concepts of intellectual capital, intangible assets, intellectual property and the relationship between them. It is proved that the concept of intellectual capital is more capacious, which includes the knowledge, skills and experience accumulated by a particular company. The legal registration of the right to intangible objects is the right of ownership to intellectual property. It is determined that intangible assets are part of intellectual capital, which can be identified and separated from the enterprise. Thus, a fundamental sign of intangible assets in the composition of intellectual capital is the possibility of separation from the business entity. A comparative analysis of national and international accounting standards has revealed the presence of this fundamental component of intangible assets in the conditions of their recognition by international standards. At the same time, the procedure for identifying intangible assets by national standards is not clearly defined. A critical analysis of the norms of domestic and foreign legislation made it possible to establish the identity of approaches to the assessment of these objects in the enterprise accounting. Since intangible assets are non-current assets, the costs of their acquisition or creation are subject to depreciation during the useful life, which is set by the enterprise taking into account contractual terms, the period for obtaining economic benefits from their use and tax legislation. For the purpose of a reliable assessment of the intellectual capital of enterprises, it is proposed to use forms of non-financial reporting, since only one of its components, intangible assets, is indicated in the financial statements of an enterprise. We believe that non-financial reports are a source of information that will allow you to indirectly determine the value of the intellectual capital of an enterprise, which will affect its potential value.