Changes in income accounting in various situations

Abstract

In accordance with the Program for the development of federal Accounting standards, new standards “Accounting statements of organizations” and “Income” will be adopted in the next five years. Due to the fact that the drafts of these standards are being developed by the state accounting regulator and the non-state accounting regulator, the ncomposition of accounting indicators is currently not synchronized. The article uses examples to reveal the accounting procedure for income from the main activities of organizations (revenue) in various situations and the disclosure of other indicators accompanying the recognition of revenue in accounting statements. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.