Problems of accounting, valuation and management of intangible assets in the era of digitalization

The article examines the current problems of accounting, valuation and management of intangible assets (hereinafter referred to as IA) in the context of the digital transformation of the economy. Special attention is paid to the Russian context, where there are problems of imperfect legislative framework, difficulties in identifying and evaluating IA, which leads to underestimation of these assets in the financial statements of companies. The authors analyze the regulatory framework and identify factors that hinder the effective accounting of IA, as well as the advantages of competent IA management. Also, using the example of enterprises in the Perm Region, the low share of IA in the asset structure is demonstrated and a positive correlation is revealed between the volume of intangible assets, investments in fixed assets and the net profit of companies. The study confirms the key role of IA in ensuring the sustainability and competitiveness of business in the era of digitalization and sanctions restrictions. The results of the work can be used to develop methods for assessing the investment attractiveness of industries and forming strategies for the development of companies in the regional context.