Accounting of financial results of the enterprise

The article is devoted to the actual issues of financial results formation and analyzes different approaches to the classification of income, expenses and financial results. The results of the enterprise are investigated at different stages of its activity, depending on their form, direction of use and interested persons. It is substantiated that the method of determining the financial result, in accordance with the principles of accounting, is a variational value. The directions of influence of the elements of accounting policy on the financial results of the enterprise activity are determined. The ways of ensuring the objectivity of choosing the elements of accounting policy are outlined.