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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ???????? ????????: ??????? ???????? ?? ?????? ??????
Accounting for the exchange transactions: recognition order and estimation methods
 
Creator ??????, ????? ??????????
Zhigley, I.V.
 
Subject ??????? ????????
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exchange transactions
recognition
exchange rate differences
exchange transactions estimation methods
accounting system
sum differences
 
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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.
 
Date 2016-02-24T12:26:34Z
2016-02-24T12:26:34Z
2003-08-06
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1343
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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