Russian Federation
employee from 01.01.2024 until now
Moscow, Russian Federation
Moscow, Moscow, Russian Federation
657.6
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.
accounting, intangible assets, recognition, short-term rights, exclusive and non-exclusive rights
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