КФУ. Карточка публикации. Accounting of external economic activity of Russian companies: Experience and difficulties

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ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

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ACCOUNTING OF EXTERNAL ECONOMIC ACTIVITY OF RUSSIAN COMPANIES: EXPERIENCE AND DIFFICULTIES

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Язык

английский

Авторы, сотрудники КФУ

Плотникова Любовь Алексеевна, автор

Библиографическое описание на языке оригинала

Accounting of external economic activity of Russian companies: Experience and difficulties

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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https://repository.kpfu.ru/?p_id=119744

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Плотникова Любовь Алексеевна	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Accounting of external economic activity of Russian companies: Experience and difficulties	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=119744	ru_RU
dc.description.abstract	Life Science Journal	ru_RU
dc.description.abstract	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.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject		ru_RU
dc.title	Accounting of external economic activity of Russian companies: Experience and difficulties	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU