Problems that arise when applying the new FSB

This paper presents an analysis of the security issues related to the implementation and functioning of Federal Accounting Standards (FSB) in Russia. The study addresses the issues of adaptation and integration of Russian accounting standards in the context of modern requirements of International Financial Reporting Standards (IFRS), emphasizing that although the system has been significantly updated and expanded, there are problems that need further consideration. The main purpose of this article is to assess and analyze the difficulties encountered in practice by Russian accountants, especially in connection with the introduction of new concepts such as liquidation, fair and overvalued accounting values in the FSB. Special attention is paid to the study of the role of professional judgment as a tool for solving emerging problems caused by the adaptation of new standards. The following methods were used in the research process: analysis, synthesis, comparison, observation.