The article examines the problem of systemic underestimation and inadequate accounting of intangible assets (hereinafter referred to as IA) in the Russian economy. Based on a comparative analysis of accounting data from the largest companies in the Perm Region and their American counterparts, as well as an analysis of industry dynamics and the evolution of regulatory regulation of intangible assets, a fundamental gap in approaches to the capitalization of IA has been identified. The study demonstrates that the extremely low share of IA in the assets of Russian enterprises, often less than 1%, is a consequence not of industry specifics, but of organizational barriers and regressive PBU 14/2007. It is proved that the adoption of FSB 14/2022 represents a return to a more stringent approach to regulating IA and creates the basis for an adequate reflection of the value of companies in the digital economy. The conclusion is made about the need for comprehensive changes in corporate practice, regulation and professional consciousness to overcome the current situation.
Karpovich et al. (2026) studied this question.