%0 Journal Article %T Alternative approaches to accounting for intangible resources and value %A Sushko, O.P. %A Rogoza, E.V. %K attention economy, user time, intangible assets, IFRS, digital economy, information disclosure, key performance indicators (KPIs), business model of platforms %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 10 %I ITBO University