Tahani Outhman Ettarkiwe. Challenges of recognizing and reviewing digital assets as an intangible asset in the context of digital transformation: A critical analytical study in light of literature review and professional publications. cjhes [Internet]. 2026 Sep. 24 [cited 2026 Oct. 25];2(3):804-39. Available from: https://cjhes.com.ly/index.php/cjhes/article/view/341