Гармонізація бухгалтерського та податкового обліку операцій з купівлі-продажу іноземної валюти
Harmonization of accounting and taxing of operations of purchase-sale of foreign currency
Author(s): Iryna Smirnova, Nadiya SmirnovaSubject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Кіровоградський національний технічний університет
Keywords: foreign economic activity; accounting, tax accounting; foreign currency; book value of foreign currency; exchange rate; exchange rate difference
Summary/Abstract: The features of reflection in the financial and tax account of operations of purchase-sale of foreign currency are considered in the article, their comparative analysis is conducted. Changes which happened in the method of reflection of differences between the commercial course of purchase-sale of foreign currency and course of the National bank of Ukraine in relation with introduction to the action of the Tax code of Ukraine are investigational. The features of reflection on the accounts of record-keeping are analyzed, in the financial and tax reporting of changes the book value of foreign currency
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 2/2012
- Issue No: 22
- Page Range: 176-181
- Page Count: 6
- Language: Ukrainian