TY  JOUR
TI  Impact of Financial Accounting Standards on the Recognition of Intangible Assets in the Balance Sheets of Russian Companies
KW  intangible assets; book value; financial accounting standard; RAS 14/2007; RAS 14/2022; IAS 38
JO  Auditor
AU  Avrutskaya, S.G.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.