?????????????? ????? ???????? ? ????????? ??????: ??????, ??????????? ? ????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
?????????????? ????? ???????? ? ????????? ??????: ??????, ??????????? ? ????????
Accounting for Foreign Currency Transactions: Theory, Organization and Methods |
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| Creator |
?????, ?????? ??????????
Chirka, D.M. |
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| Subject |
???????? ??????
???????? ? ????????? ?????? ??????? ???????? ??????? ??????? ????????? ?? ??????????? ?????? ????????????? ?????? ?????? ????????????? ??????????? ?????? ?????????? ????????? foreign currency transactions in foreign currency currency transactions exchange differences monetary and non-monetary items functional currency presentation currency translation of financial statements |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ???????? ? ????????? ??????. ? ????????????? ?????? ???????? ?????????? ???????? ?? ????????????? ?????? ????????? ? ????????? ??????? ? ???????? ???????? ? ???????????????????? ???????????, ?????????? ??????? ??????? ????????, ????????? ????? ???????? ?????? ????? ?? ????????? ??????????? ?????. ?????????? ??????? ??????? ?? ?????? ??????????????? ??????, ???????????? ?? ???????????? ?? ?????? ????????????? ???????????? ?? ?????????????? ???????? ???????. ???????????? ???????? ????????? ???????? ?? ?????????? ? ????????? ??????. ????????????? ????????? ??????? ?? ???????????? ???????? ? ????????? ?????? ? ??????? ???????????? ?? ?????????????? ???????? ??????? ? ??????????????? ??????; ???????????? ????????? ?? ????????? ?????????, ?? ?????????? ????????? ?????????? ????????????? ?????? ? ??????????? ????????? ???????. ?????????? ???????? ??????????? ?????? ?????????? ????????? ? ?????? ?????????????, ???????? ??? ??????????????. Dissertation is dedicated to the grounding of the theoretical statements and development of practical recommendations on improving accounting for foreign currency transactions. Economic essence and interconnection of the concepts ?transactions in foreign currency? and ?foreign currency transactions in foreign economic activity? have been specified as well as nature of the concept ?currency? has been researched, as well as influence of currency rates fluctuations on financial performance has been determined in the thesis. Exchange differences as an accounting object have been researched as well as their classification based on the identification of the realized and unrealized exchange differences has been improved. Elements of accounting policy concerning transactions in foreign currency have been improved. Methodic approaches towards the reflection of the transactions in foreign currency in the part of realized and unrealized exchange differences in accounting have been suggested as well as financial and internal reporting has been improved, which ensure effective managerial decision-making taking into consideration currency factor. Methods of translation of financial statements items into presentation currency, different from the functional currency, have been developed. |
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| Date |
2016-02-17T09:02:28Z
2016-02-17T09:02:28Z 2012-01-13 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/965
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| Language |
uk
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| Relation |
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| Publisher |
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