TY JOUR TI Accounting for intangible assets in the public sector: problems and solutions KW intangible assets KW budgetary sphere KW rights of use KW accounting for the results of intellectual activity KW cultural heritage assets KW R&D KW modification of IA JO Russian Journal of Management AU Krishtaleva, T.I. AU Kachkova, O.E. PY 2024 IS 12 PB Publishing Center RIOR