FAS 28/2023: OBLIGATORY INVENTORY
Journal: AUDITOR
Volume 11 № 11
, 2025
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Financial University under the Government of the Russian Federation
(Associate professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 23
to 28
Status:
Published
Received:
18.12.2025
Accepted:
18.12.2025
Published:
18.12.2025
Subject area:
UDC 657
Language:
Russian
Keywords:
inventory, inventory problems, FAS 28/2023 «Inventory»
Abstract (English):
The issues of obligatory inventory based on the requirements of FAS 28/2023 «Inventory» (hereafter referred to as FAS 28/2023) seem to be particularly relevant preparatory to the annual accounting (financial) statements. The provisions of the standard are discussed in this article that apply in cases of obligatory inventory, identifying changes, problematic and controversial issues, and analyzing the consequences of applying the relevant standards. Focus on obligatory inventory, its documents. The study is of interest in connection with the transition to FAS 28/2023 and the need to carry out an inventory when preparing the annual accounting (financial) statements based of its requirements.
The issues of obligatory inventory based on the requirements of FAS 28/2023 «Inventory» (hereafter referred to as FAS 28/2023) seem to be particularly relevant preparatory to the annual accounting (financial) statements. The provisions of the standard are discussed in this article that apply in cases of obligatory inventory, identifying changes, problematic and controversial issues, and analyzing the consequences of applying the relevant standards. Focus on obligatory inventory, its documents. The study is of interest in connection with the transition to FAS 28/2023 and the need to carry out an inventory when preparing the annual accounting (financial) statements based of its requirements.
Keywords:
inventory, inventory problems, FAS 28/2023 «Inventory»
inventory, inventory problems, FAS 28/2023 «Inventory»
1. Elina L.A. FSBU 28/2023 «Inventarizaciya»: chto noven'kogo (kommentariy k FSBU 28/2023 «Inventarizaciya»: Informacionnomu soobscheniyu Minfina Rossii ot 12.04.2023 № IS-uchet-44) // Glavnaya kniga. — 2025. — № 3. — S. 32–38.
2. Kak izmenilis' pravila provedeniya inventarizacii s 1 aprelya 2025 goda? // Prakticheskaya buhgalteriya. — 2025. — № 5. — S. 41–43.
3. Rekomendaciya Fonda «Nacional'nyy negosudarstvennyy regulyator buhgalterskogo ucheta «Buhgalterskiy metodologicheskiy centr» (Fond «NRBU «BMC») R-159/2024-KpR «Inventarizacionnye procedury v processe deyatel'nosti». — URL: https://bmcenter.ru/Files/R-KpR_Iinventarizacionniye_prozeduri_v_processe_deyatelnosti
