@article{Hosiev2025intangible, author={Hosiev, B.N. and Ostaev, G.Y. and Kaytmazov, V.A.}, title={Intangible assets: nature, classification, recognition and accounting}, journal={BULLETIN OF ECONOMIC SECURITY}, publisher={Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot}, year={2025}, pages={207-212}, volume={0}, issue={5}, }