Russian Federation
Russian Federation
The article highlights the issues of presenting information to various groups of stakeholders about the company’s potential risks associated with the reflection of already recognized and created intangible assets that are characteristic of an economy in the stage of innovative and digital changes. An analysis was carried out on the most significant aspects of accounting for intangible assets and disclosure in reporting regarding the risks inherent in intangible assets compared to tangible ones. The characteristic types of risks of various types of intangible assets have been identified; risks of intangible assets, the most significant in terms of possible impact on profit/loss indicators. Modern types of potential intangible assets and their inherent risks have been identified. Proposals how to improve the reliability of reporting information on intangible assets have been formulated.
intellectual capital; intangible assets; accounting; financial statements; non-financial reporting
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