The Impact of Federal Accounting Standard 14/2022 “Intangible Assets” on the Financial Statements of Commercial Enterprises

The relevance of this study deals with the fact that public joint-stock companies have been preparing financial statements in accordance with international standards for many years. However, it is the concept, which evaluates administrative and economic operations at fair and market value, allows us...

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Bibliographic Details
Main Authors: E. A. Zheleznyakova, N. N. Samoylov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2025-07-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/702
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