Problems and prospects of development of the theory and practice of accounting and analysis of the efficiency of the use of inventory
Modern accounting is currently undergoing many changes associated with the transition to new federal accounting standards. In this regard, it seems relevant to consider the problems of transition to new standards. There have always been problems regarding the correctness and reliability of accounting for inventories, and with the introduction of the federal accounting standard FSBU 5/2019 "Inventories", there were even more questions to solve, as there were features that were not in Russian accounting.