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October 11, 2025

Trends and Prospects in Financial Accounting of Income and Expenses of Future Periods

TDT.Y. DruzhilovskayaN. I. Lobachevsky State University of Nizhny Novgorod

Key Points

Financial accounting of future income and expenses shows a trend of regulatory reduction over the decades.
Three decades of change indicate fewer regulations affecting accounting and reporting of future income and expenses.
Identified problems in current regulations impact the reflection of future income and future expenses in reporting.
The exploration of future accounting prospects indicates a need for improved regulatory frameworks and practices.

Abstract

The article examines the trends and prospects of financial accounting and reflection in reporting of future income and future expenses. The evolution of changes in regulations on accounting of these objects over the past three decades is presented. It is substantiated that the trend of these decades is a gradual reduction in the number of regulatory documents containing requirements for financial accounting and reflection in accounting (financial) reporting of future income and future expenses. The problems of modern regulations on accounting and reflection in reporting of these objects are identified. Possible prospects of financial accounting and reflection in reporting of future income and future expenses are argued.

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