Peculiarities of accounting of foreign economic activity in Azerbaijan
Journal Title: Науковий журнал "Економічний вісник Донбасу" - Year 2019, Vol 1, Issue 55
Abstract
The article deals with the feature of organization and accounting of foreign economic activity (FEA). Accounting for foreign economic activity is regulated by normative acts, international financial reporting standards and national accounting standards, and meets the requirements of the legislation, the interests of domestic and foreign policy of the Republic. Accounting policy FEA for tax accounting purposes, should be formed on the basis of requirements Tax Code of the Azerbaijan Republic. The main feature of the accounting policy of foreign trade is a reflection of foreign exchange transactions, import and export transactions, as well as other assets and liabilities denominated in foreign currencies. Organization of accounting of FEA are carried out with application of Accounting Plan. On the basis of the accounting organization develops and approves work plan of accounts, containing a complete list of synthetic and analytical accounts necessary to take account of currency and export-import operations and transactions.
Authors and Affiliations
M. Aliyeva
Keywords
Related Articles
- EP ID EP559211
- DOI 10.12958/1817-3772-2019-1(55)-69-72
- Views 78
- Downloads 0
Coal cleaning wastes as the source of profit for urban places of old industrial mining regions
The article deals with the differentiation of areas for high-volume stocking of coal cleaning wastes on the ground of the territorial approach based on the principle of subordination to Ukrainian administration supported...
Increasing the efficiency of the organization of marketing activity of coal enterprises
Performance features of coal mining enterprises in terms of organization of the marketing activity were studied. The essence of the concept «marketing activity of coal-mining enterprise» is specified, taking into account...
Franchising as an effective form of development of innovative entrepreneurship in Ukraine
In the article essence of franchising is certain as an effective form of collaboration of franchisor, that owns successful business and franchayzi, that gets permission on using the chart of business of franchisor on the...
The study of foreign experience of formation of the concept of sustainable development, it simple mentation and capabilities of local conditions
Presents the generall y accepted goal of the sustainable development concept. Considere don the example of the European Union countries, namely Swedenand Moldova, development of sustainable development and the country as...
Production component of economic security of agriculture: theory and practice
The problems of inefficient use of productive resources in agriculture through modern approaches to an integrated assessment of the level of safety, that is, its identification and detection of threats, with the purpose...