Petrov A.M.Financial University under Government of Russian Federation, Moscow, Russian Federation palmi@inbox.ru
Lymar' M.P.Financial University under Government of Russian Federation, Moscow, Russian Federation lymarm@mail.ru
The approval of market-based forms of ownership and development of market relations in Russia and China, as well as their noticeable evolution during recent decades resulted in growing academic interest in accounting methodology for the objects of these relations. The two States, especially in view of recent political events, are actively developing economic cooperation at all levels, and sharing experience of using the new economic realities and accounting practices. The authors analyze liabilities as one of the main sections of the balance sheet and address the specifics of liabilities accounting in Russia and China. The article presents statutory definitions of the main objects of accounting, describes the specifics of accounting practices and reflects the views of contemporary researchers of the two countries.
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