%0 Journal Article %T On recognition of intangible assets in accounting %A Vaganova, O.E. %A Volkova, A.A. %A Yazykova, S.V. %K accounting, intangible assets, recognition, short-term rights, exclusive and non-exclusive rights %J Auditor %D 2025 %N 11 %P 6 %I INFRA-M Academic Publishing LLC.