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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ???????? ????????: ??????? ???????? ?? ?????? ??????
Accounting for the exchange transactions: recognition order and estimation methods |
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| Creator |
??????, ????? ??????????
Zhigley, I.V. |
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| Subject |
??????? ????????
???????? ??????? ??????? ?????? ?????? ???????? ???????? ??????? ??????????????? ?????? ?????? ??????? exchange transactions recognition exchange rate differences exchange transactions estimation methods accounting system sum differences |
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| Description |
? ?????????? ???????? ?????????? ???????? ??????? ???????? ????????? ?? ????????, ?? ?????????????? ????? ????????? ?????????? ?? ??????? ???????. ???????????? ???????????? ???????? ??????????? ???????? ???????? ???????? ???????? ? ??????????????? ?????? ? ???? ?????????? ????????. ???????? ??????? ?? ???????????? ???????? ???????, ???????? ?? ??????????, ???????????? ?? ???????? ??????????????? ?????? ?? ? ?????????. ???????? ???????????? ???????????? ???????-??????? ??????????? ? ???????????????????? ????????? (??????????). ????????????? ??????? ???????????? ???????? ?? ?????? ??????????? ? ??????????????? ??????, ? ??????? ? ??? ??????? ??????? ??????? ????????, ?????????? ?? ????????????, ???????? ??????????. ?????????? ??????? ?????? ?????????? ?? ???????????? ??????, ????????? ? ????????? ??????; ????????????? ?????????, ??? ???? ??????????? ? ?????? ??? ???????? ????????. ???????????? ???????????? ? ????????? ??????? ????????????? ?????? ??????????? ?????, ?? ????????? ?? ??????? ???????????? ? ??????????????? ?????? ???????? ????????, ? ????? ?? ??????????. ???????? ???????????? ?? ????????? ????????? ??????? ?? ??????????? ?? ??????? ?????? ? ???????? ???????? ???????? ?? ???? ???????????? ??????????. The economic essence of ?exchange transactions? concept has been clarified as well as the statement that accounting should be elaborated as integrated system has been proved. The necessity of introduction of date of transaction as the additional criteria of exchange transactions recognition in accounting has been grounded. The concept and classification of exchange rate differences as well as the methods of their calculation and reflection on the accounts and in the financial statements have been clarified. The usage effectiveness of currency-price warnings in foreign economical contracts has been proved. The order of reflection of transactions on such contracts in accounting has been offered, according to which the concept of ?sum differences? has been introduced as well as their classification has been worked out, and the calculation algorithm has been presented. The estimation order of the reflected in the foreign currency monetary and nonmonetary items has been elaborated in thesis; the information to be disclosed in Accounting policy Statement has been offered. Improvement ways of present legislative acts which influence the order of the exchange transaction reflection aimed to bring them into accordance have been grounded. The necessity and the methodic approaches to the exchange transactions accounting and control organization on the base of computer technology has been proved. |
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| Date |
2016-02-24T12:26:34Z
2016-02-24T12:26:34Z 2003-08-06 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1343
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| Language |
uk
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| Relation |
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| Publisher |
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