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

The purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the balance sheet, with an indication of what they are formed from, and with analytical conclusions, what they influence from the point of view of the company’s financial evaluation have been сonsidered. The requirements for the minimum size of the share capital for various organizations have been listed. The procedure for calculating the net assets of the company has been described.

The article substantiates some prospective indicators of the financial reporting: profitable investments in tangible assets and financial investments, the appearance of which in an organization is a prerequisite for logical sequential operations for recognizing income. The interest of well-known user groups is revealed: the owners of the organization (founders, shareholders); the management, those charged with governance and the personnel of the organization; partners of the organization (buyers and customers, suppliers and contractors, tenants, borrowers and lenders, agents and principals, banks, insurance organizations, debtors and creditors, investors; the Federal Tax Service of Russia, the Pension Fund and other state bodies; customs authorities, arbitration courts, publishing houses, advertising companies, in the prompt receipt of accounting and economic information on prospective indicators of financial reporting to achieve various management goals. The essence of internal express control of prospective indicators of financial reporting is substantiated as a quick follow-up control, involving the implementation of actions according to a specific algorithm : substantiation of prospective indicators; consistent implementation of control measures and procedures; confirmation of the completeness and reliability of legal and primary documents on the movement of prospective indicators of financial reporting. The authors argue that, due to the internal express control of prospective indicators of financial reporting, accounting and economic information will become more understandable and accessible to the concerned users,

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.

Maritime logistics companies perform an important task in logistics. Efficiency of their performance is determined with accurate accounting of all expenses in a shipping company. This can contribute into more rational exploitation of the company’s resources. Most shipping companies transport cargoes and passengers both domestically and internationally under different regulating documents which define overall expenses and do not account for specific features of maritime logistics companies, therefore a lack of the unified approach to the nomenclature of their expenses is particularly a burning issue. The purpose of this research is to develop the nomenclature of expenses for a maritime logistics company. The analysis of typical classifications of expenses associated with the shipping companies revealed some limitations in terms of defining direct expenses. The proposed nomenclature of expenses gives detailed variable and fixed expenses which could identify break-even shipping volumes and manage the costs of shipping services. The paper describes the algorithm for presenting the expenses in the balance sheets accounts. Unexpected expenses, including expenses associated with the emergencies and equipment failures, are defined. The analysis of the unplanned expenses for several reporting periods could help allocate special funds for these expenses. The paper shows the possibilities for integrating the proposed nomenclature of expenses of maritime logistics companies under the IFRS principles. Further research is seen to be connected with testing the proposed tools with the data of the shipping companies.