MOBILE APPLICATIONS IN THE CONTEXT OF GREEN ECONOMY: PAPERLESS ACCOUNTING AS A FACTOR OF SUSTAINABLE DEVELOPMENT

Tamara Storodubtseva; V. Morkovin; K. Piriazev

doi:doi:10.58168/GrEGrR2026_353-357

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MOBILE APPLICATIONS IN THE CONTEXT OF GREEN ECONOMY: PAPERLESS ACCOUNTING AS A FACTOR OF SUSTAINABLE DEVELOPMENT

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MOBILE APPLICATIONS IN THE CONTEXT OF GREEN ECONOMY: PAPERLESS ACCOUNTING AS A FACTOR OF SUSTAINABLE DEVELOPMENT

Section: GENERAL SECTION

Proceedings: FROM A GREEN ECONOMY TO A GREEN REGION: ADAPTATION AND SUSTAINABLE DEVELOPMENT : MATERIALS OF THE INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE, VORONEZH, APRIL 17, 2026

UDC 004.451 UDC 657.1

Tamara Storodubtseva ¹

V. Morkovin ²

K. Piriazev ³

Author and publication information

Authors:

1. Voronezh State University of Forestry and Technologies named after G.F. Morozov (Department of Industrial Transport, Civil Engineering and Geodesy, Professor)
Voronezh, Voronezh, Russian Federation

2. Voronezh State University of Forestry and Technologies named after G.F. Morozov
Russian Federation

3. Voronezh State University of Forestry and Technologies named after G.F. Morozov
Russian Federation

Type:

Сonference article

DOI:

https://doi.org/10.58168/GrEGrR2026_353-357

Pages:

from 353 to 357

Published:

25.08.2026

Subject area:

UDC 004.451
UDC 657.1

Language:

Russian

Keywords:

mobile application, intangible assets, FASB 14/2022, FASB 26/2020, capital investments, accounting, license, impairment, digital product

Abstract and keywords

Abstract:
The article examines the economic and accounting aspects of mobile applications in organizations. Based on the current Russian accounting standards, the criteria for recognizing a mobile application as an intangible asset, the composition of capitalized costs, and the cases in which expenses are charged to the period are disclosed. Special attention is paid to distinguishing between development, modernization, and ongoing maintenance of a digital product, as well as impairment risks under conditions of rapid technological change.

Keywords:
mobile application, intangible assets, FASB 14/2022, FASB 26/2020, capital investments, accounting, license, impairment, digital product

References

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