THEORETICAL-LEGAL AND NORMATIVE FOUNDATIONS OF TANGIBLE AND INTANGIBLE ASSETS

This article investigates the economic substance of tangible and intangible assets, as well as the theoretical and regulatory foundations of their accounting and auditing. The study provides a comparative analysis of asset recognition, measurement, and reporting under national and international financial reporting standards. The research findings contribute to the improvement of asset accounting practices and the enhancement of audit efficiency in business entities.

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