The article defines that the main normative legal act of Ukraine, which determines the methodological principles of the formation of information about stocks in accounting and its disclosure in financial statements, is NAR(S) 9. It was created on the basis of IAS 2. The common approaches of these documents are: determination of net sales value; the use of inventory valuation methods at the balance sheet date and at the time of disposal, etc. The differences relate to the following aspects: definition of stocks, their classification, evaluation of stocks at the time of their receipt, disclosure of information about them in appendices to financial statements, list and conditions of attribution of costs included in the cost of stocks. The advantages of IAS 2 are systematized: compliance with the best accounting practices in the world, logical presentation of the main provisions, accessibility of their perception by qualified users, orientation to the development of a plan and program of audits of transactions with stocks. The disadvantage is the use of the "reversal" method for the subsequent revaluation of stocks in the case of their previous revaluation. It is shown that the form of coordination of the provisions of NAR(S) 9 and IAS 2 is the implementation of the latter into domestic practice in view of the clearly expressed course of Ukraine towards European integration. The dynamics of the value of stocks of economic entities of the national economy during 2013-2021 were analyzed. It was established that their growth was due to inflationary processes and changes in exchange rates, which were not taken into account when evaluating reserves under NAR(S) 9. In the conditions of the inflationary economy of Ukraine, domestic business entities were offered the use of the provisions of IAS 2 in terms of including exchange rate differences in the initial cost of reserves taking into account the provisions of IAS 21 "Effect of changes in exchange rates". The role of stocks in the formation of current assets is shown statistically, their relatively even distribution among enterprises of different sizes, the rating of medium, large, small and micro enterprises by the size of stocks is determined. The necessity of differentiating methods of analysis and auditing of operations with stocks for enterprises of different sizes is substantiated. The main objects of the audit with reserves based on the synthesis of the requirements of NAR(S) and IFRS are proposed.