Transformation of the model for accounting for intangible assets in accordance with FAS 14/2022 and problems in the field of accounting and valuation of these assets associated with the emergence of risks

he article provides an overview of changes in the field of accounting for intangible assets (IA), a comparative analysis of accounting for IA in accordance with PBU 14/2007 and FSB 14/2022, identifies the reasons for the development and approval of the FSB 14/2022 standard and identifies problematic issues of accounting and valuation of IA associated with the occurrence of risks.