INTANGIBLE ASSETS OF A STATE-OWNED ENTERPRISE DURING MARTIAL ARTS

Анотація

The article examines the features of management and accounting of intangible assets of state-owned enterprises of Ukraine under martial law. The key categories of intangible assets are considered, including patents, licenses, software and databases. The impact of martial law on the legal regulation, assessment and protection of these assets is analyzed. Special attention is paid to changes in the methods of accounting and assessment of intangible assets, in particular the specifics of their depreciation and reflection in financial reporting under conditions of increased risks. Strategies for effective management of intangible assets in crisis conditions are explored, including digitalization, backup, and intellectual property protection. The work emphasizes the importance of preserving and developing intangible assets of state-owned enterprises as a key factor in their sustainability and competitiveness. The prospects for using intangible assets in the process of post-war economic recovery in Ukraine are outlined.

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