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The article is devoted to a critical analysis of the problem of reflecting in accounting the key resource of the digital economy — the attention of users. The relevance of the study is due to the paradox in which technology platforms, whose market value is formed by a large and engaged audience, do not recognize this user base as an asset in accordance with International Financial Reporting Standards (IFRS). The purpose of the study is to assess the possibility of bridging this gap by recognizing "user attention" as an intangible asset. The paper uses a method of critical analysis of the compliance of this resource with the criteria of IAS 38, and also considers alternative accounting models. The "user's attention" resource does not meet the fundamental criteria for recognizing an asset under IFRS: it is not identifiable (it is inseparable from the user and is not generated by legal rights), it is not under the control of the company (the user retains freedom of choice), and its value cannot be reliably estimated due to volatility and methodological difficulties. An analysis of alternative models (Scandinavian school of intellectual capital, Islamic AAOIFI standards) has shown that although they offer different philosophical approaches to measuring value, they also do not solve the problem of recognizing attention in the format of a traditional audited balance sheet.The problem is not technical, but systemic in nature, reflecting the deep gap between the model of value creation in the digital economy and the industrial accounting paradigm. Direct recognition of users' attention as a balance sheet asset within the framework of current IFRS standards is impossible and methodologically incorrect. As a practical solution, a standardized disclosure of key non-financial indicators (KPIs) is proposed, characterizing the scale, engagement, monetization and sustainability of the user base. This will close the information gap for investors, ensuring transparency and comparability of data on the main driver of the value of digital companies.
attention economy, user time, intangible assets, IFRS, digital economy, information disclosure, key performance indicators (KPIs), business model of platforms
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