The Impact of Federal Accounting Standard 14/2022 “Intangible Assets” on the Financial Statements of Commercial Enterprises
Journal: Accounting Analysis Auditing
Year: 2025

The relevance of this study deals with the fact that public joint-stock companies have been preparing financial statements in accordance with international standards for many years. However, it is the concept, which evaluates administrative and economic operations at fair and market value, allows users to assess the status of enterprises and holding companies in accordance with economic conditions of the market. Federal Accounting Standard (FAS) 14/2022 “Intangible Assets”, which was mandatory,