00594naa#a2200181#i#450# EN\\bibl\97135 20250419234254.6 2409-1073 20241230b2024####ek#y0engy0150####ca RU Legislative innovations in accounting of intangible assets Journal article Moscow National Research University of Electronic Technology 2024 5 с. Journal article local Бухгалтерия. Счетоводство. 657 Polukhina Sofya A. Sviridenkov Kirill A. esgi-journal.ru