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Подходы К Учету Курсовых Разниц В Украине: Экспортный Аспект

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  • ХОМУЛЯК Т.И.

    (Львовский институт ГВУЗ «Университет банковского дела»)

Abstract

В статье рассмотрены ключевые подходы к отражению в бухгалтерском учете курсовых разниц согласно украинского налогового законодательства и стандартов учета. Описан порядок учета монетарных и немонетарных статей по валютным операциям и их разделение на операционные и неоперационные разницы. Отражено влияние курсовых разниц на правильность признания и расчета доходов предприятия на условиях экспорта.

Suggested Citation

  • Хомуляк Т.И., 2016. "Подходы К Учету Курсовых Разниц В Украине: Экспортный Аспект," Экономика и банки, CyberLeninka;Учреждение образования «Полесский государственный университет», issue 2, pages 3-10.
    • Handle: RePEc:scn:031787:16935734
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