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ACTUAL ISSUES OF FORMATION OF DATA ABOUT RESERVES ACCORDING TO RUSSIAN AND INTERNATIONAL REQUIREMENTS

The article reflects the results of a study that describes similarities and differences between the current re-quirements of IFRS (IAS) 2 and the new Federal Accounting Standard (FAS 5/2019) on formation of data in financial statements about reserves. Special attention is paid to the problems of recognition, estimation, classification and accounting of reserves under new requirements.