The article describes the types of revenue, the features of its recognition and documentation at airlines.

Efficiency and effectiveness of internal and external control of the reliability of the economic information of the organization depend on the sufficiency and proper nature of information sources on the financial and economic activities of the organization. Economic information for control is mainly formed in the accounting and tax accounting systems of the organization. This article analyzes various existing approaches to determining the directions of internal and external control of material economic information about the financial and economic activities of organizations, shows the features of determining the materiality of information depending on its consumers, in relation to various economic and economic actions and business processes of an organization, from the point of view of accuracy of accounting indicators and accounting (financial) statements.

The article is devoted to the disclosure in the financial statement for the interested users the causes of appearance, significance and influence on economic life of the organization economic information about assets which do not have the physical expression.