Documentation in the off-balance-sheet accounting system and the ways to improve it

The article considers the essence and the main features of the document, describes its components, specifies the requirements as to documenting business operations in the accounting, emphasizes the specific character of documenting off-balance operations of the enterprise as well as analyses users’ information demands, which can be ensured by off-balance-sheet accounting. The article also identifies the ways to improve the documentation of operations which are reflected in off-balance accounts. It is noted that the formation of the primary observation of off-balance sheet accounting in the enterprise has to be carried out gradually, taking into account the goals and objectives of the accounting as well as the needs of users. The results of the study can be used by enterprises of various sectors of the economy if they have objects that appear in off-balance sheet accounts.