Current issues of companies' transition to FSB 14/2022 "Intangible assets"

From January 1, 2024, the Federal Accounting Standard 14/2022 "Intangible Assets", approved by the Order of the Ministry of Finance dated 30.05.2022 № 86n, is mandatory for application. To the new standard, the NBU BMC Foundation issued a recommendation "Transition to FSB 14/2022 "Intangible Assets". The authors of the article draw attention to important aspects of the transition to this standard, while taking into account the innovations of FSB 26/2020 "Capital Investments" in relation to capital investments in intangible assets. The order of transition is presented in the form of an algorithm of actions of an accountant of a commercial organization, which determines the relevance of the article.