Current aspects of accounting intangible assets in 2024

Starting with the accounting (financial) statements of organizations for 2024, the new FSB 14/2022 «Intangible Assets», approved by Order of the Ministry of Finance dated 30.05.2022 № 86n, became mandatory for application. Despite the existence of Recommendation R-155/2023-CrC Transition to FSB 14/2022 «Intangible Assets» of the NBU BMC Fund, there are a number of unresolved issues that the authors draw attention to. The article discusses important aspects of the application of the new standard, as well as some unresolved issues of its application.