The article examines the results of the innovations adopted in recent years by the Federal Accounting Standards (FAS) regarding the accounting of assets and liabilities of organizations. The impact of these innovations on approaches to the qualification of various types of assets and liabilities is studied. An assessment is made of the current state of the rules for qualifying accounting objects as assets and liabilities. The new regulations of FAS 5/2019, FAS 6/2020, FAS 26/2020 and FAS 14/2022 regarding the qualification of accounting objects as inventories, fixed assets and intangible assets are analyzed. The issues of qualification of financial assets and financial liabilities are examined. Both the appropriate aspects of the FAS adopted in recent years regarding the qualification of assets and liabilities and the currently existing problematic issues are identified. Recommendations for resolving controversial issues of qualifying objects as assets and liabilities are substantiated.
T.Y. Druzhilovskaya (Wed,) studied this question.