Lupikova Elena Vladimirovna – (University of Tyumen)
Viktorova Natalya Viktorovna – (University of Tyumen)
The article considers approaches to disclosure of information on export customs duties in the reports of the largest exporting companies of the Russian Federation. The article highlights the importance of a unified methodological approach to disclosure of information on export customs duties in the financial statements, as different accounting options significantly change the structure of income and expenses and, as a consequence, distort the indicators of business activity and profitability of sales. The article identifies the existing shortcomings and suggests ways to solve the identified problems of improving the infrastructure and the legal basis for disclosure of information on export customs duties in the financial statements.
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