Questions of accounting operations of outsourcing of works in construction on the example of Russia and the republic of iraq

The article is devoted to the study of the problem of accounting for outsourcing operations in the construction industry on the example of the national accounting practices of the Russian Federation and the Republic of Iraq. According to the results of the study, proposed measures of a methodological and organizational nature to improve the accounting and management accounting of outsourcing operations in construction in order to improve the quality of information support for the management of such operations.