Казанский (Приволжский) федеральный университет, КФУ
КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ
 
ACCOUNTING OF EXTERNAL ECONOMIC ACTIVITY OF RUSSIAN COMPANIES: EXPERIENCE AND DIFFICULTIES
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2014
Языканглийский
  • Каспина Роза Григорьевна, автор
  • Плотникова Любовь Алексеевна, автор
  • Библиографическое описание на языке оригинала Kaspina, R.G. and L.A. Plotnikova, 2014. Accounting of external economic activity of Russian companies: Experience and difficulties. Life Science Journal, 11 (11): 108-111.
    Аннотация This article is devoted to topical issues of carrying out external economic activity by Russian companies in the context of membership in the World Trade Organization, historical aspects of government regulation of external economic activity, peculiarities of the assignment of transactions to currency transactions, rules for maintaining accounting records of currency transactions and their tax assessment. The authors analyze accumulated experience on currency transaction accounting, touch upon subjects of risk identification in the course of external economic activity, and arrive at certain conclusions concerning appliance of efficacious legislative and regulatory acts in the sphere of currency transaction accounting by residents.
    Ключевые слова External economic activity; currency transaction; currency regulation authorities; currency control agents; currency risks; residents; non-residents
    Название журнала Life Science Journal
    URL http://www.scopus.com/inward/record.url?eid=2-s2.0-84904549382&partnerID=40&md5=f222f38e7913d88b2211d68aef4616c1
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