Form of presentation | Articles in international journals and collections |
Year of publication | 2014 |
Язык | английский |
| |
Bibliographic description in the original language | Accounting of external economic activity of Russian companies: Experience and difficulties |
Annotation | 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. |
Keywords | External economic activity; currency transaction; currency regulation authorities; currency control agents; currency risks; residents; non-residents |
The name of the journal | Life Science Journal |
URL | http://www.scopus.com/inward/record.url?eid=2-s2.0-84904549382&partnerID=40&md5=f222f38e7913d88b2211d68aef4616c1 |
Please use this ID to quote from or refer to the card | https://repository.kpfu.ru/eng/?p_id=119744&p_lang=2 |
Full metadata record ![]() | |