TY  JOUR
TI  Alternative approaches to accounting for intangible resources and value
KW  attention economy
KW  user time
KW  intangible assets
KW  IFRS
KW  digital economy
KW  information disclosure
KW  key performance indicators (KPIs)
KW  business model of platforms
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Sushko, O.P.
AU  Rogoza, E.V.
PY  2026
IS  0
PB  ITBO University