For citations:

Loseva O.V., Abdikeev N.M. Methodology for Evaluating the Results of Intellectual Activity as an Intangible Asset for Accounting and Tax Accounting Purposes. Accounting. Analysis. Auditing. 2021;8(5):55-67. (In Russ.) https://doi.org/10.26794/2408-9303-2021-8-5-55-67