Construct objects and data

DATA(account) = NEW cl_account( ).

DATA(dref) = NEW struct_type( component_1 = 10
                              component_2 = 'a' ).

DATA(account) = CAST if_account( NEW cl_account( ) ).

DATA data_structure TYPE REF TO struct_type.
CREATE DATA data_structure.
data_reference->component_1 = 10.
data_reference->component_2 = 'a'.

DATA account TYPE REF TO cl_account.
CREATE OBJECT account.

DATA account TYPE REF TO if_account.
CREATE OBJECT account TYPE cl_account.