On recognition of intangible assets in accounting

Taking into account the changes that took place in 2024 in the normative regulation of accounting for intangible assets, the article identifies problems and suggests ways to solve them through the systematization of accounting criteria for the recognition of intangible assets. Th e authors summarize the factors influencing the recognition procedure for intangible objects in accounting and suggests methods for their presentation on accounts.

Authors

Institutions

Publication Details

Journal
Auditor
Published
2025-02-18
DOI
https://doi.org/10.12737/1998-0701-2025-11-1-17-23
Primary Topic
Economic Issues in Ukraine
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

On recognition of intangible assets in accounting

Svetlana Yazykova, Anna V. Volkova, Olga Vaganova
Auditor
Economic Issues in Ukraine
article

On recognition of intangible assets in accounting

Svetlana Yazykova, Anna V. Volkova, Olga Vaganova
article en

Abstract

Taking into account the changes that took place in 2024 in the normative regulation of accounting for intangible assets, the article identifies problems and suggests ways to solve them through the systematization of accounting criteria for the recognition of intangible assets. Th e authors summarize the factors influencing the recognition procedure for intangible objects in accounting and suggests methods for their presentation on accounts.

AuditorVol. 11(1)
Moscow University «Synergy» (RU)
Openalex Percentile: Top 96%
Economic Issues in Ukraine
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.