Leaving Neverland is expected to premiere at the Sundance Film Festival this month and features interviews from the boys who were just seven and ten at the time.
The children, now in their 30s, go into detail about how they were allegedly sexually abused by the singer.
The arthouse film's synopsis reads: "Through gut-wrenching interviews with the now-adult men and their families, Leaving Neverland crafts a portrait of sustained exploitation and deception."
It said that it documented "the power of celebrity that allowed a revered figure to infiltrate the lives of starstruck children and their parents."
The fresh claims have been shut down by Jackson's team, branding the film a money-making scheme.
The representatives issued a statement saying: "This is yet another lurid production in an outrageous and pathetic attempt to exploit and cash in on Michael Jackson."
They called the allegations "dated" and "discredited".
Created by Bafta-winner Dan Reed, who has a portfolio of gritty films – one titled "The Paedophile" – which aired in 2014.
The title references the Neverland Ranch in Santa Barbara County, California, where Jackson lived from 1988 to 2003.
According to USA today, the men in the documentary claim to have had "long-running" relationships with the international star.
Police raided his home in 2003 during investigations over the alleged molestation of a 13-year-old boy.
He was acquitted of all charges in 2005 and died four years later following an overdose of the anaesthetic propofol.
Leaving Neverland has been commissioned by Channel 4 and will air in spring 2019.
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