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
- Svetlana Yazykova
- Anna V. Volkova (ORCID: https://orcid.org/0000-0002-6048-7354)
- Olga Vaganova (ORCID: https://orcid.org/0000-0003-1989-8247)
Institutions
- Moscow University «Synergy» (RU)
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