Jul 2026· Journal of Monetary Economics and Management· pp. 209-221· 0 citations
Abstract
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 industry dynamics and the evolution of regulatory regulation of intangible assets, a fundamental gap in approaches to the capitalization of IA has been identified. The study demonstrates that the extremely low share of IA in the assets of Russian enterprises, often less than 1%, is a consequence not of industry specifics, but of organizational barriers and regressive PBU 14/2007. It is proved that the adoption of FSB 14/2022 represents a return to a more stringent approach to regulating IA and creates the basis for an adequate reflection of the value of companies in the digital economy. The conclusion is made about the need for comprehensive changes in corporate practice, regulation and professional consciousness to overcome the current situation.
The findings reveal that the ease of adapting to digital technologies is the primary predictor of their successful integration, while external factors such as clients’ level of digitalization or the existence of legislative support have a comparatively weaker influence.
Recommendations for the creation and implementation of innovative digital business lending models in banks based on modern financial technologies are developed, based on a hybrid model that combines digital technologies (data-driven lending), state-guarantee mechanisms, and international financing.
Taner Ismailov, Teodor Nenov, Dmitry Kretov et al.· Access Journal - Access to S...· 0 citations
It is shown that digital transformation creates the prerequisites for a shift from a discrete assessment of investment attractiveness "as of a specific date" to a dynamic information profile, particularly relevant for Ukrainian enterprises due to the need to account for operational, energy, logistics, human-resource, a...
Sergii Garbar· Scientific Notes of Lviv Uni...· 1 citation· ⚡1
This research explores the geopolitical dynamics of the Shanghai Cooperation Organization (SCO), paying particular attention to the slogan “Central Asia for Central Asians.” Although SCO officials espouse a message of sovereignty, non-interference, and regional ownership, the investigation reveals a rift between these...
Eka Putri Oktavianti, Amelia Jocelin, Muhammad Azmie Alghozi et al.· Proceeding of International...· 0 citations
Abstract. As of mid-2026, the domestic e-commerce market has shifted its development paradigm. The extensive capture of audiences has given way to fierce competition for their retention. Because of this, traditional methods of financial analysis, which work successfully in classical offline retail, are rapidly losing t...
A. Kuzmin· Russian Journal of Managemen...· 0 citations
Aim.
To determine the role of self-regulatory organizations as a tool for ensuring successful interaction among participants in the digital financial platform market, given their growing financial, technological, and economic efficiency in contemporary conditions.
Objectives.
To reveal the essence of the se...
A. Rumyantseva, P. E. Dyupin· Economics and Management· 0 citations
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