Subject. This article discusses the issues related to the formation of accounting information on accounts receivable as an element of financial assets of higher education institutions. Objectives. The article aims to summarize and systematize the formation of accounting information on financial receivables by universities of Russia and identify areas of concern in the presentation and disclosure of information on financial receivables in financial statements. Methods. For the study, we used observation, comparison, generalization, and interpretation. We also analyzed the contents of the balance sheets and their notes of twenty five leading Russian universities as of January 1, 2025. Results. The article finds that the share of financial receivables in the total financial assets of higher education institutions is quite significant, and the universities' own income from paid services for educational and research activities is the main source of funding for this debt. To analyze the indicators of financial accounts receivable, we suggest using table formats to present the information as part of the balance sheet notes. Conclusions. The largest share of accounts receivable from income-generating activities in the structure of financial resources for higher education institutions can be explained by the application of the Russian Accounting Standard (FSBU) for Public Sector Organizations – Long-term Agreements.
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