IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES
Abstract
The article examines the types of exchange rate differences that arise as a result of transactions with various foreign companies during the financial and economic activities of enterprises and their recognition in the accounting system of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conducted researches.
Keywords:
national currency foreign currency exchange rate difference positive exchange rate difference negative exchange rate difference profit tax turnover tax export import receivables payablesReferences
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