Description:
Intention. Order of the Ministry of Finance of the Russian Federation of 30.11.2011 № 440 in order to improve the quality and accessibility of information formed in the accounting and reporting, as well as improving the system of accounting and control of the quality of the accounting (financial) statements the plan of the Ministry of Finance of the Russian Federation for the period 2012-2015 for development of accounting and reporting in on the basis of International financial Reporting Standards was approved. One of the first steps in the implementation of the plan was the adoption of the new Federal Law of 06.12.2011 № 402-FZ "On Accounting", which comes into force 01.01.2013. This law greatly expands the list of the objects of accounting. Method or the methodology of the work. We used the systematic approach here. It is suitable for investigation of the issues, analysis, design, supervision, group, etc. Results. This article examines the problematic issues on the accounting financing construction projects. Field of application of the results. One of the objects that has not been mentioned in the currently effective law № 129-FZ, is funding the construction industry.