%0 Journal Article
%T Impact of Financial Accounting Standards on the Recognition of Intangible Assets in the Balance Sheets of Russian Companies
%A Avrutskaya, S.G.
%K intangible assets; book value; financial accounting standard; RAS 14/2007; RAS 14/2022; IAS 38
%J Auditor
%D 2026
%N 12
%P 10
%I INFRA-M Academic Publishing LLC.