Ключевые слова: accounting, ai, art, artistic, asset, associated, audit, balance sheet, bookkeeping, challenge, combined objects, creation, creator, depiction, depreciation, designer, detailed, evaluation, expert, fair value, finance, financial reporting, financial statements, generative, generative ai, graphic, historical cost, illustration, image, imagery, intangible assets, key words, language, liabilities, long description, particle effects, photographer, professional, property, related, representation, revenue recognition, special effects, symbolic, symbolizing, synonym, valuation, visual artist, visualised issue,