For citations:

Zheleznyakova E.A., Samoylov N.N. The Impact of Federal Accounting Standard 14/2022 “Intangible Assets” on the Financial Statements of Commercial Enterprises. Accounting. Analysis. Auditing. 2025;12(3):32-47. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-3-32-47