Work

On recognition of intangible assets in accounting

Year: 2025

Type: article

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.

Source: Auditor

DOI: 10.12737/1998-0701-2025-11-1-17-23

Authors: Olga Vaganova, Anna Volkova, Svetlana Yazykova

Institution: Moscow University «Synergy»

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4407680644

FWCI:

Cites: 1

Cited by:

Related to: 10