In recent years, amendments to the regulations on accounting takes place according to the original scheme — the Ministry of Finance of the Russian Federation does not initiate the elimination of contradictions between the provisions of the regulations on accounting, while commercial organizations apply to the Supreme court of the Russian Federation with administrative claims to eliminate existing contradictions. The article deals with the topic for a possible future administrative claim to the Supreme court of the Russian Federation on the contradictions between the articles of the Federal law «On accounting» № 402-FZ of 06.12.2011, concerning the measurers of the facts of economic life.

In the article some aspects of the formation of the value of residential objects are considered. Considered are new changes in the legislation on shared construction, analyzed its changes and impact on the use of the developer's equity funds for construction. It is shown that the most effective measure will be a compensation fund, formed at the expense of developer contributions.

In the implementation of construction works the object of taxation is the amount of construction, repair, design and survey, restoration and other works. In this case, the taxable value added turnover is the cost of construction products sold, works performed, services rendered. Disclosing these issues, it should be borne in mind that the procedure for accounting for and deduction of VAT in the construction of objects as fixed assets has a number of features different from the order of accounting and deduction of VAT in the sale and acquisition of fixed assets. The article describes the features of the order of accounting and deduction of VAT in the construction of fixed assets used for their own needs of economic entities.

The article deals with the problems of theoretical and methodological nature associated with the formation of information support for the analysis of fixed assets, improvement of accounting and analytical procedures in the process of their creation and use. The methodological approaches aimed at achieving the necessary level of detail of accounting data, contributing to the transparency and analyticity of financial statements in terms of reflecting the processes of formation and use of own and borrowed sources of fixed assets update are proposed. On the basis of a critical analysis of traditional approaches to assessing the status and effectiveness of the use of fixed assets of organizations, a system of analytical indicators and their optimal parameters, as well as the interpretation of the obtained values of indicators using the data of accounting and management reporting of the construction company.

The article presents the results of a study of the development of the construction industry, as one of the key sectors of the country’s economy involved in the creation of fixed assets and their expanded reproduction. The dynamics of a number of sectoral statistical indicators in conditions of compressed financing and the absence of guaranteed sources of funds has been revealed. By the example of the mortgage lending development, an interrelation has been established between the development of the construction industry and measures taken in the banking sector.

Accounting (financial) statements are the most important source of financial information for business entities. However, its indicators, due to subjective and objective reasons, are often vulnerable to distortion. The model of managing the risks of distortion of financial statements proposed by the authors, which enables to ensure the reliability of its items, can be effectively used in the formation of a control-oriented accounting system and risk assessment of significant distortions of accounting (financial) statements in this system.

The construction sector plays an important role in the Russian economy. One of the reasons for the development of the construction industry is increased competition. This factor can be called positive, as it is the competition that makes entrepreneurs look for resources to increase productivity, reduce construction costs, as well as prices for construction services and constructed facilities. A special role in this is played by improving the organization of the internal control system in construction organizations, which is an integral element of the entire construction process. The article describes the features of the use of internal control system in construction companies, the measures to ensure the provision of reliable and reliable accounting information for the formation of accounting (financial) statements.

The article describes the features and importance of intangible assets (IA) for economic entities. Particular attention is paid to the mechanism of checking intangible assets for impairment in accordance with the basic provisions of the International financial reporting standards (IFRS) and Federal accounting standards (FSBI). Objective: to compare the procedure of impairment in accordance (IA) with the legal regulation of IFRS and FSB. In this regard, the objectives of the study were: analysis of the main signs of impairment of IA; consideration of the concepts of «fair value» and «value in use of the asset», etc.; study of situations that may arise when checking IA for impairment in the framework of modern methodological mechanism.