The constructed the new balance equations of the separate accounting of material and legal assets and liabilities. The established absence of sufficient grounds for worldwide application only to active and passive accounts.
balance, equation, accounting, financial, IFRS, RAS, asset, liabilities, accounts, active, active-passive, passive, passive-active, two series, four accounts
1. Gal´perin, Ya.M. Shkoly balansovogo ucheta. Ocherki po teorii balansovedeniya / Ya.M. Gal´perin. - Tiflis, 1926.
2. Sokolov, Ya.V. Osnovy teorii bukhgalterskogo ucheta / Ya.V. Sokolov. - M.: Finansy i statistika, 2000.
3. Sokolov, Ya.V. Bukhgalterskiy uchet - veselaya nauka / Ya.V. Sokolov. - M.: 1S-pablishing, 2011.
4. Cherkay, A.D. Teoriya dvukh ryadov schetov bukhgalterskogo i finansovogo ucheta. Edinyy plan schetov ucheta po MSFO i RSBU / A.D. Cherkay. - M., 2012.
5. Cherkay, A.D. O vozmozhnosti razrabotki edinogo plana schetov MSFO i RSBU. Bukhgalterskiy uchet. - 2013. - № 5. - S. 113-116.
6. Cherkay, A.D. Edinyy universal´nyy plan schetov dlya vedeniya parallel´nogo ucheta po MSFO i RSBU. Finansovaya gazeta. - 2013. - № 17-18. - S. 7-8.
7. Sher, I.F. Bukhgalteriya i balans / I.F. Sher; pod red. N.S. Lunskogo; per. s nem. - M., 1926.
