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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ???????? ? ????????? ??????: ??????, ??????????? ? ????????
Accounting for Foreign Currency Transactions: Theory, Organization and Methods
 
Creator ?????, ?????? ??????????
Chirka, D.M.
 
Subject ???????? ??????
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foreign currency
transactions in foreign currency
currency transactions
exchange differences
monetary and non-monetary items
functional currency
presentation currency
translation of financial statements
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ????????
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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.
 
Date 2016-02-17T09:02:28Z
2016-02-17T09:02:28Z
2012-01-13
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/965
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????