FSB 28/2023 "Inventory": new rules for inventory

The new standard FSB 28/2023 "Inventory" has become a real breakthrough in the field of inventory. And although many experts in the field of accounting are reduced to the fact that he did not make a revolution, but his undoubted benefit lies in the fact that he systematized and consolidated at the legislative level all those concepts, rules and requirements that were previously used in accounting, but were not prescribed in legislative documents anywhere. The regulatory regulation of inventory issues before the introduction of the standard and after its introduction is investigated. The article reflects what is new that is reflected in the standard, a critical analysis is carried out of what is new from the content of the standard, and what is old, but now fixed at the regulatory level, conclusions are drawn in conclusion. The article may be useful for students of economic fields, as well as accounting employees of commercial enterprises.