PECULIARITIES OF ACCOUNTING FOR EXPORT-IMPORT OPERATIONS AND THE WAYS OF THEIR IMPROVEMENT
Abstract
Currently one of the pressing issues today is the improvement of export-import operations and settlements based on international standards. A number of decisions, resolutions, and instructions of the Central Bank adopted in our country in recent years define the tasks of bringing settlements with export-import operators to a new level. The article outlines the essence of the content of accounting for export-import transactions and the features of the organization of accounting, as well as conclusions and proposals for improving their accounting.
Keywords:
export import operation decision economic entitiesReferences
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