К ОПРЕДЕЛЕНИЮ ПОНЯТИЯ «КОНТРАГЕНТЫ» И ДОГОВОРНЫХ ОТНОШЕНИЙ С НИМИ ПРИ ОСУЩЕСТВЛЕНИИ ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯМИ
Abstract
до настоящего времени определение термина «контрагенты» практически не встречалось в нормативно-правовых документах. Вместе с тем его использование в коммерческой деятельности предприятия является повсеместным. С введением новых ФСБУ 9/2025 «Доходы» и 10/2026 «Расходы» ситуация меняется, так как в этих стандартах для расчетов по договору, определения выручки и расхода, используются термины «контрагенты» и «контракт». На основе глубокого анализа и обобщения различных нормативных и научных источников в статье приведена детальная всесторонняя характеристика понятия «контрагенты», определены их виды, исследована специфика заключения договоров, ведения учетных операций и осуществления договорных отношений с ними. Полученная информация поможет участникам договорных отношений, руководству, практикующим бухгалтерам грамотно и осознанно использовать термин «контрагенты» и понимать специфику заключаемых с ними договоров.
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. Baltic Economic Journal. 2026;55(3(55)). (In Russ.)
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