Аннотация: In Russian accounting practice, business transactions are reflected not only on balance sheet accounts, which are elements of reporting, but also off the balance sheet, where material assets that are temporarily used by the company, but do not fully belong to it, are subject to registration. Such accounts in accounting are called off-balance sheet accounts. In the study, the authors analyzed the features of the use of off-balance accounts in international and domestic accounting, as well as their role and prospects for use. International standards, in accordance with which the accounting reform is carried out, do not welcome the use of off-balance accounts, and their application in Russian accounting practice is conditioned by the accounting traditions that reflect its uniqueness. The disclosure of information about the movement on such accounts allows to increase the transparency of reporting, and the refusal to use them has adverse consequences for users and is fraught with the imposition of penalties from the tax authorities. The main problems associated with maintaining off-balance sheet accounting are formulated. It is proposed to show off the balance, in addition to traditional material values, new digital accounting objects, for the identification, assessment and recognition of which there are no clearly defined rules, but which in the digital economy become a strategic asset, a factor of value creation, are of interest to users and should be disclosed in the explanations to reporting.
Ключевые слова: accounting, off-balance sheet accounts, material assets, off-balance sheet accounting problems, the role of off-balance accounts, account, off-balance sheet account accounting, enterprise accounting