Accounting of letters of credit according to the international standards requirements
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 2, Issue 87
Abstract
Annotation. The subject of the study is the payments using letters of credit. The purpose of the study is to identify the specifics of the application of the current national and international legislation. Methodology of research. The objectives of the article implemented by using the following research methods: analysis, synthesis, induction, deduction, concretization, abstraction, the method of historical and logical research. Findings. In the course of the study, the types of letters of credit and the features of its accounting have been determined. Practical value. As a result of the research, certain aspects of the regulatory legal regulation of settlements with letters of credit have been identified, taking into account the requirements of national and international accounting standards.
Authors and Affiliations
Viktoriya Kulyk
Keywords
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