<![CDATA[This study employs a Systematic Literature Review (SLR) following the PRISMA framework to examine the classification of intangible assets, their association with firm value, and challenges in their accounting treatment. The analysis is based on Scopus-indexed articles published between 2019 and 2024, applying criteria such as research-based content, active DOI, full-text availability, English language, and topic relevance. From an initial pool of 200 articles, 64 met all selection criteria. The findings suggest that intangible assets play a crucial role in firm value within a knowledge-driven digital economy. These assets include intellectual capital, social capital, and digital resources such as data and algorithms, which support innovation, operational efficiency, and long-term competitiveness. However, current accounting practices face limitations in recognizing, measuring, and disclosing these assets, particularly those related to digital transformation. This study contributes by integrating traditional and digital perspectives on intangible asset accounting and highlighting their strategic importance. Methodologically, it demonstrates a structured and replicable SLR approach combining bibliometric and thematic analysis. Practically, the findings provide insights for companies, investors, and practitioners in managing and reporting intangible assets, while emphasizing the need for more adaptive accounting standards to reflect the evolving nature of digital assets.]]>
