Formation of the balance sheet in the conditions of transition to new Federal Accounting Standards

The article examines the current state of the balance sheet as an integral part of the information base on the assets and liabilities of organizations, and also provides a theoretical justification for improving the formation of the balance sheet in the transition to new Federal Accounting Standards (FSB). The current practice of forming balance sheet indicators in organizations has been studied, the features and main directions of improving the FSB 2021 in order to summarize information for the preparation of the balance sheet have been identified.