Shishkina Anna Vladimirovna
PhD. candidate of Financial management department
Russia, Suoth-Ural State University
The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts operations. The article also covers the problem of the absence of patterns for accounting discounting operations which would altogether pass the standard ФЗ [FZ] “On accounting”, Accounting Regulations requirements, and interest of the concerned external users.
discount, discount-receiver, discount-giver, business accounting, means of accounting
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