1. Репозитарій Національного Авіаційного Університету
  2. Факультет економіки та бізнес-адміністрування (ФЕБА)
  3. Кафедра фінансів, обліку та оподаткування
  4. Тези конференцій кафедри фінансів, обліку та оподаткування
Please use this identifier to cite or link to this item: https://er.nau.edu.ua/handle/NAU/57434
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dc.contributor.authorBłażej, Prusak-
dc.contributor.authorKaliuzhenko, Diana-
dc.date.accessioned2023-01-05T08:24:34Z-
dc.date.available2023-01-05T08:24:34Z-
dc.date.issued2022-11-24-
dc.identifier.citationBłażej Prusak.,Kaliuzhen Diana. Basics of accounting for exchange rate differences// Collection of materials international scientifically-practical conference «Finance, accounting and taxation: theory and practice» – K.: National Aviation University, 2022. – P.4-7.uk_UA
dc.identifier.urihttps://er.nau.edu.ua/handle/NAU/57434-
dc.description1. On the approval of the National regulation (standard) of accounting 21 "Effect of changes in exchange rates" dated August 10, 2000 No. 193 URL: https://zakon.rada.gov.ua/laws/show/z0515-00#Text 2. Law of Ukraine "Instructions on the Application of the Chart of Accounts for Accounting of Assets, Capital, Liabilities and Business Operations of Enterprises and Organizations" dated November 30, 1999 No. 291 URL: https://zakon.rada.gov.ua/laws/show/z0893-99#Textuk_UA
dc.description.abstractThe work examines the methodological foundations of accounting information on transactions in foreign currencies and the procedure for displaying the indicators of financial reporting items of business entities outside of Ukraine in the national currency of our country. The types of currency transactions and accounting accounts, thanks to which positive and negative exchange rate differences are displayed, are outlined.uk_UA
dc.language.isoenuk_UA
dc.publisherNational Aviation Universityuk_UA
dc.subjectaccountinguk_UA
dc.subjectexchange rate differencesuk_UA
dc.subjectcurrencyuk_UA
dc.subjectoperations with currency valuesuk_UA
dc.subjectcurrency conversionuk_UA
dc.titleBasics of accounting for exchange rate differencesuk_UA
Appears in Collections:Тези конференцій кафедри фінансів, обліку та оподаткування

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