00486naa#a2200169#i#450# EN\\bibl\129177 20260803022705.1 2782-4586 20260731b2026####ek#y0engy0150####ca RU Intangible assets in the age of digitalization Journal article Moscow ITBO University 2026 12 с. Journal article local Karpovich Yuliya Vladimirovna Kalinina Karina Radionovna jomeam.ru