At the present time there are substantial problems in the methodology of enterprises’ estimated liabilities due to the absence of a single conception as for their formation and use (both general use and use of their particular types). There are no clear rules of their acceptance, assessment and registration methods, requirements to the accounting content. This paper dwells on the relevant issues of the methodology of registration and accounting of enterprises’ estimated liabilities.Based on the analysis and systematization of conditions of estimated liabilities acceptance, Russian legal acts and international accounting standards define the characteristic of estimated liabilities of an enterprise as an object of accounting and element of financial statements and consider the basic provisions of estimated liabilities acceptance according to the standards in force. The article can be of interest for students and postgraduate students with specialization in Economics, as well as for professional accountants.