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Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article,doi:10.26425/1816-4277-2022-1-130-137 doaj:c5014056638043a18640c211c3b600af fatcat:ar7aehvxkjhhxnfevuxgmnlbbe