Abstract
The article deals with the source accounting documents as a component of accounting and reporting information of the enterprise. The current normative legal acts regulating the compilation of standard forms of source accounting documents at the enterprise are analyzed. The arguments of tax and accounting experts on the current definition of source accounting documents are analyzed in accordance with with changes in the legislative framework. The current problem is that there have been some changes in the legislative framework, which give a new definition to the source accounting documents, thereby creating conflicting questions from accountants of enterprises and taxpayers. Thus, now the original document is not required to record the making of a business transaction, and may contain information about its making. A single view on the definition of the original document will avoid controversial issues in the future.
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