00631naa#a2200169#i#450# EN\INFRA-M\bibl\121822 20260812094402.3 1998-0701 20260730b2026####ek#y0engy0150####ca RU Impact of Financial Accounting Standards on the Recognition of Intangible Assets in the Balance Sheets of Russian Companies Journal article Moscow INFRA-M Academic Publishing LLC. 2026 10 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Avrutskaya Svetlana Garrovna zh-szf.ru