This article provides a comprehensive examination of the digital accounting of fixed assets. The rapid development of modern digital technologies is creating new opportunities and requirements across various sectors of the economy, including the field of accounting. In this context, the methods of accounting for and managing fixed assets—particularly tangible fixed assets and intangible assets—are undergoing fundamental changes. The study thoroughly analyzes the role of automated accounting systems, their compliance with international and national accounting standards, and the specifics of their practical implementation.

The process of digital registration and valuation of intangible assets—such as intellectual property, software, and databases—is also examined. Digital transformation enables a more accurate assessment of the market value of such assets, facilitates the efficient calculation of depreciation, and enhances their strategic importance within an organization. In addition, the article explores the key advantages of digital accounting, potential risks, and major challenges that organizations may face in the coming years.

The findings of this study may serve as a valuable source of both theoretical and practical information for professionals engaged in modernizing accounting systems, as well as for researchers working in this field. The article also offers recommendations aimed at developing effective strategies and implementing modern management mechanisms during the transition to digital solutions.

TOKTAROVA М.А.

Master's degree, senior lecturer, K. Zhubanov Aktobe Regional University, Aktobe, Kazakhstan

Е-mail: madinatoktarova@mail.ru, https://orcid.org/0000-0002-3948-137X

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