Accounting for settlements with accountable persons amid evolving legislation and digital technologies

Subject. This article considers a range of methodological aspects of developing the system of accounting and tax records for transactions with accountable persons and expenses for accountable amounts in the context of changing legislation and digital technologies. Objectives. The article aims to summarize the theoretical and methodological issues of accounting for settlements with accountable persons, their documentation, the reflection of expenses related to accountable amounts in accounting and tax records, and develop practical recommendations for improving them in the context of changing legislation and digital technologies. Methods. For the study, we used observation, systematization, generalization, and analysis of digital approaches to creating information about settlements with accountable persons. Results. Based on the review of the category of Accountable Persons from the perspective of the intended purpose of accountable amounts, the article offers an original classification of the areas of spending accountable amounts and summarizes the list of regulatory documents according to which the accounting of settlements with accountable persons and the procedure for documentation should be carried out in the context of digitalization. Conclusions and Relevance. Almost all approaches to defining the category of Accountable Persons link it to the specific purpose for which the money received on account is intended. In the context of digitalization and constantly changing accounting and tax legislation, it is necessary to improve the methodological aspects of accounting for settlements with accountable persons, which should be reflected in local regulations, including the organization's accounting policy. The recommendations provided can be used in the practical work of commercial organizations, as well as in scientific research when studying issues related to accounting for transactions with accountable persons.