ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss8-pp119-127Abstract
The paper discusses the harmonization of the current rules of the 7th National Accounting Standard (NAS) “Intangible Assets” with the requirements of International Financial Reporting Standards (IFRS). Scientific proposals and recommendations are provided for introducing amendments and additions to the relevant provisions of the NAS. As a result, the compliance of the current 7th NAS “Intangible Assets” with IFRS requirements is ensured, creating opportunities for their practical application in enterprises.
Keywords:
intangible assets goodwill national accounting standards international financial reporting standards chart of accountsReferences
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