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Y. Karpovich

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Jul 2026

Intangible assets in the age of digitalization

The article examines the problem of systemic underestimation and inadequate accounting of intangible assets (hereinafter referred to as IA) in the Russian economy. Based on a comparative analysis of accounting data from the largest companies in the Perm Region and their American counterparts, as well as an analysis of...

Y. Karpovich, Karina R. Kalinina · 0 citations

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