%0 Journal Article %T Accounting for intangible assets in the public sector: problems and solutions %A Krishtaleva, T.I. %A Kachkova, O.E. %K intangible assets, budgetary sphere, rights of use, accounting for the results of intellectual activity, cultural heritage assets, R&D, modification of IA %J Russian Journal of Management %D 2024 %N 12 %P 15 %I Publishing Center RIOR