Accounting for digital assets in the enterprise innovation development management system

Abstract

Abstract: The purpose of the article is to solve the methodological problem of reliable reflection of intangible assets of a digital nature in the financial statements of enterprises through the development of a classification approach to the systematisation of such accounting objects and the specification of criteria for capitalising the costs of their creation in accordance with the requirements of international financial reporting standards in the context of innovation development management. Methods. The methodological basis of the study is the comprehensive application of systematisation methods to develop a multi-criteria classification; comparative analysis to identify the features of accounting for different typological groups; structural-logical modelling to construct a scheme for identifying the moment of transition between stages of creation; generalisation to formulate methodological recommendations for the recognition and measurement of research objects. Results. An author's classification has been developed based on the distinction between two functional categories: assets-results as a direct product of innovative activity, subject to capitalisation when certain conditions are met, and assets-resources as tools for generating innovations, the accounting reflection of which is carried out in accordance with the specifics of their use. The proposed typology includes details on the nature of reproducibility, scalability, valuation methods, and life cycle stages, which provides a differentiated approach to recognition and subsequent accounting. The criteria for technological feasibility are specified for artificial intelligence algorithms through the achievement of a threshold level of model accuracy, for databases through the completion of structure design and debugging of search mechanisms, and for software through successful testing of functionality and documentation of interfaces. The developed structural-logical scheme for distinguishing between research and development phases takes into account specific indicators for each category and ensures the objectification of management decisions regarding the timing of capitalisation of costs. Conclusions. The developed methodological toolkit eliminates uncertainty in the recognition and measurement of intangible assets of a digital nature, creates a theoretical basis for their accounting in innovation-active enterprises, and increases the reliability of information about intellectual capital in financial statements.