Current issues of accounting for alimony

Family values are the basis of the state policy of the Russian Federation and are under legal protection. The basis of family well-being and improvement of the demographic situation in the country are not only such intangible concepts as love, respect, but also quite material aspects of existence. After a divorce, a child remains with one of the parents, in order to protect the interests of children, the other parent must ensure the payment of alimony, which is done on a voluntary and compulsory basis. Accounting of an enterprise is one of the suppliers of information on the implementation of such a simple mechanism as alimony, however, not all aspects of documentary registration are currently implemented in full. The article is devoted to the study of theoretical aspects of calculating alimony and improving the documentary registration of writs of execution in terms of alimony. The results of the author's research can be useful for accounting and analytical workers, students of economic specialties of higher educational institutions, as well as in scientific activities of graduate students.