Considered amendments 1 October 2019 in the Russian Civil code concerning electronic forms of transactions, compliance with the conditions of written form of the transaction, the form requirements of the contract. The issues of law enforcement on practical examples of changes in civil legislation, including the legal regime of the power of attorney, its terms and notarization, the consequences of termination of the power of attorney, the obligations of the successors of the person who issued the power of attorney, upon its termination, the procedure for committing legally significant actions.

The Ministry of Finance of Russia on May 18, 2018 on its official website posted the draft amendments to PBU 18/02 «Accounting for income tax calculations», the essence of which is that new concepts related to the accounting of assets, liabilities, income and expenses related to PBU 18/02, as well as the active introduction into domestic accounting practice of the balance sheet method for determining the amount of income tax, are introduced. In 2019, early voluntary application of balance sheet methods of detection, recognition and changes in the value of differences between the value of accounting and tax financial results is possible.

In article questions of calculation of the size of daily allowance to employees of the organizations of the private sector are considered. Situations are analyzed: how to determine the size of travel expenses in various situations. Practical examples are given. Provisions of the Tax Code of the Russian Federation which are revealed features of taxation of daily allowance by an individual income tax and state social security charges are considered. Features of including a daily allowance to expenses at calculation of corporate tax are defined.

The article deals with current taxation’s problems of transactions with intangible assets. Intangible assets can be acquired from the owners of the exclusive rights to IA or created on their own by organizations with various purposes of use — from resale to software development. Depending on the types of transactions carried out with IA, taxpayers have various problems with the reflection in the accounting of expenses and, as a result, with the accrual of taxes by regulatory authorities. These problems are disclosed by authors.

The article considers the importance of management accounting as an information base for the operational management of industrial, economic and financial activities of commercial organizations, including the construction profile. Management accounting data is increasingly gaining importance as an information base used by the management of the organization to obtain operational data in order to determine the financial state of the organization for any period of time. The objects of management accounting are determined, the most important of which is the cost price of the products, works performed, services provided, as well as cost centers, responsibility centers. The characteristic of the basic, direct costs in construction is given, and also the specificity of indirect costs is considered. The aspects of reducing unnecessary and unplanned costs are considered, while solving them using management accounting data.

At present, the issue of forming an effective system of state construction order is particularly acute, which in turn requires a deep analysis of the impact of the contract system on the effectiveness of the construction organization. Increased competition and the development of market relations in the Russian Federation require a meaningful study and analysis of the behavior of direct consumers and contractors of state construction orders. An important influence on the performance of construction organizations is provided by various components of the public procurement system at the present stage of its activity. The article defines the main common definitions and concepts: building complex; construction enterprise; the effectiveness of the construction organization and others. Covered the moments of the impact of the contract system on the performance of the construction company, outlined the procedure and analysis of public procurement of the construction complex. There are negative and positive points in the analysis of these purchases.

The implementation of national projects is associated with improving the quality of life and the efficient use of property and resources. Unitary enterprises, due to the specifics of property management and accumulated potential, can make a significant contribution to the development of the country and qualitative transformations. The efficiency of unitary enterprises is achieved through the application of technologies and analysis and management techniques that are adequate to the modern realities of the time. The article assesses the status of unitary enterprises in the country. The proposals on monitoring the effectiveness of the management of unitary enterprises based on the system of evaluation criteria and financial analysis tools have been developed. It is recommended to divide the performance indicators of unitary enterprises into performance indicators of property use and indicators of financial efficiency, which will allow to assess the quality of property and financial resources management.