00790naa#a2200193#i#450# EN\\bibl\121605 20260526144047.2 2414-3995 20251022b2025####ek#y0engy0150####ca RU Intangible assets: nature, classification, recognition and accounting Journal article Moscow Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot 2025 5 с. Journal article local Управление предприятиями. Организация производства, торговли и транспорта. 65 Hosiev Boris Nikolaevich Ostaev Gamlet Yakovlevich Kaytmazov Vladimir Arturovich mosumvd.editorum.ru