Abstract
This article contains an analysis of the terms and definitions used in the accounting of income and collections of non-profit organizations of non-budgetary sectors in accordance with sustainable accounting standards and standard financial income results. The provisions of the draft of the new FSBU «Income» for maritime and non-profit organizations of the non-state sector were considered. These requirements were formulated taking into account the requirements of Russian POA 9/99 and the provisions of the fast financial reporting forecast. As a result of the study, the main problems associated with the categorical apparatus in the field of accounting for the income of commercial and non-profit non-budgetary organizations were identified, and solutions to these problems were proposed.
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