Transformation of the model for accounting for intangible assets in accordance with FAS 14/2022 and problems in the field of accounting and valuation of these assets associated with the emergence of risks

Ya. N. Polikarpova; A. V. Cherepanov

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Polikarpova Ya.N., Cherepanov A.V. Transformation of the model for accounting for intangible assets in accordance with FAS 14/2022 and problems in the field of accounting and valuation of these assets associated with the emergence of risks. Siberian Financial School. 2024;(2):104-111. (In Russ.) https://doi.org/10.34020/1993-4386-2024-2-104-111

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ISSN 1993-4386 (Print)

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Siberian Financial School

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