Open AccessACCOUNTING EXCHANGE PAYMENT TRANSACTIONS WITH IMPORT MATERIAL AND ENERGY RESOURCES FOR BUSINESS ENTERPRISES IN UKRAINE
Author(s) -
Yaroslav Izmaylov
Publication year - 2015
Publication title -
periodyk naukowy akademii polonijnej
Language(s) - English
Resource type - Journals
eISSN - 2543-8204
pISSN - 1895-9911
DOI - 10.23856/1507
Subject(s) - commodity , business , currency , accounting , value (mathematics) , payment , settlement (finance) , ukrainian , commerce , accounting information system , economics , finance , monetary economics , linguistics , philosophy , machine learning , computer science
Summarizes applicable laws and regulations of the national system of accounting record-keeping of foreign exchange settlement for imports of material and energy resources for economical activity of Ukrainian enterprises. Given a methods of determining the customs value of the imported commodity-material values provided for the election of independent companies-importers in the formation of accounting policy. Proposed procedure for accounting of purchase of foreign currency and determining exchange rate differences for application in the accounting practice of enterprises-importers. The recommended comprehensive approach to the accounting for the acquisition of enterprises-importers of the commodity-material values.