Fundamentals of accounting for financial results in the railway industry

To date, one of the most important problems in the accounting system is the accounting of financial results. The organization of the process of accounting for income and expenses in the railway industry is influenced by some features of the formation of financial resources of railways. In this regard, accounting for financial results in this industry has its own construction features. The authors focus on the essence of the formation of financial results, the definition of the tasks of accounting for income and expenses in the railway industry, as well as the basics of its construction. Based on the results of the study, the role of accounting for the financial results of railway companies is determined.