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Title: Basics of accounting for exchange rate differences
Authors: Błażej, Prusak
Kaliuzhenko, Diana
Keywords: accounting
exchange rate differences
operations with currency values
currency conversion
Issue Date: 24-Nov-2022
Publisher: National Aviation University
Citation: Błażej 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.
Abstract: The 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.
Description: 1. On the approval of the National regulation (standard) of accounting 21 "Effect of changes in exchange rates" dated August 10, 2000 No. 193 URL: 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:
Appears in Collections:Тези конференцій кафедри фінансів, обліку та оподаткування

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