PROBLEMS AND WAYS OF IMPROVEMENT OF THE ORGANIZATION OF SEPARATE ACCOUNT ON DEFENSE INDUSTRY ENTERPRISES
In article key problems and features of the organization of separate account at the enterprises of defense industry complex are considered. Conducting separate account is an obligation of the enterprises at all levels of cooperation at implementation of the state defensive order. However in practice of the enterprise face rather extensive list of problematic issues which aren't regulated from the state in any way. Thus, many questions remain on a payoff directly to performers of the state defensive order. Besides, the domestic enterprises have no sufficient methodical, information and analytical bases which would allow to reflect expenditure of money, prime cost and financial results on concrete orders. Taking into account stated, the author has offered the key directions of improvement of the organization of separate account with use of Russian accounting standards and International Financial Reporting Standards.