Russian Federation
FAS 4/2023 «Accounting (Financial) Statements» is applied starting from the accounting (financial) statements for the year 2025, which indicates increased attention to the provisions that are required to be applied in the formation of reporting information. The formation and disclosure of information in the accounting (financial) statements is carried out with the application of the materiality requirement. The article pays attention to the provisions of the standard, which deal with the application of the requirement of materiality in the formation and disclosure of information in accounting (financial) statements with the identification of problematic and controversial issues. Based on the comparison of the provisions of FAS 4/2023 and the previously effective standard, the changes based on the application of the materiality requirement that should be taken into account in connection with the transition to FAS 4/2023 are identified.
FAS 4/2023 «Accounting (Financial) Statements», materiality, material information, relevant information, disclosure of material information
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