The transformation of the international and Russian accounting systems necessitates the detection of the content of analytical accounting items for the purposes of internal audit and tax control. In this paper, the object of research is all stages and types of pre-design, design, production and operational work in construction. The subject of the study is such types of work of a construction company that are carried out in the current (reporting) period, but incoming and outgoing of cash flows are carried out in the future. The purpose of the study is to detect the content of income and expenses of future income and expenses for accounting purposes. The objectives of the study are: 1. The study of national and international accounting standards and tax legislation; 2. The study and review of legislative and regulatory acts of the subject of the study; 3. The formation of scientifically based research results. The research methodology is a theoretical and heuristic approach due to the extraspectual nature of scientific knowledge. The result of the study is an objective and scientifically reasoned presentation of items of income and expenses of future periods for accounting purposes.