The article shows that the development of digital economy provides opportunities for expanding the factors influencing the formation of goodwill. Approaches to understanding and formulating the concept of goodwill, its place and role in the landscape of intangible assets, as well as the features of calculation and reflection in accounting in general and in the conditions of the digital economy are considered. The phenomenon of a sharp increase in the market value of “digital companies” since the beginning of the 21st century, as well as a significant shift in the distribution of value factors towards intangible assets, is described. The need for further improvement of the regulatory and legislative support of accounting for intangible assets in the digital economy, including techniques and methods for evaluating intangible assets and goodwill in particular, is noted, which should ensure the introduction of the most rational of

them into the regulatory and legislative framework for intangible assets accounting.

Highlights

• The article is devoted to the investigation of the essence of digital goodwill and possibilities of its determination and accounting
• The obtained results demonstrated a lack of public comprehension of digital goodwill, despite evident paradigmatic shifts in shaping of companies value in digital economy during the last two decades.
• The practical significance of the research lies in outlining core challenges and implications of emerging phenomenon of digital goodwill and appropriate implications for both accounting and strategic asset management