Abstract

To date, in modern economic conditions one of the most difficult and controversial accounting issues can be considered accounting obligations, institutions that are maintained at the expense of budgetary funds, which is largely due to the aggravation of non-payment problems. In the deepening of the payment crisis contributes its share and the lack of regulation of the budget system, which concerns the untimely payment of public obligations, which are carried out by autonomous institutions. In this context, the purpose of the article is to consider from theoretical and accounting points of view the obligations of autonomous institutions. As a result of the study different classification attributes and substantive aspects of the obligations of autonomous institutions are highlighted. Also, special attention is paid to the issues of accounting and recognition of obligations, some features of which, are considered on specific examples, namely: the accounting of obligations arising in the process of operations for the supply of goods, works, services and rent.