UDC 657
Authors
Tsirikhova A. R.
3rd year student of the Faculty of Economics and Management,
K. L. Khetagurov North Ossetian State University, Vladikavkaz, Russia
Abstract
The accounting policy for accounting purposes in terms of recording foreign exchange and export transactions must define: the implementation of separate accounting of export transactions, the method of reflecting exchange rate differences, the method of accounting for the cost of manufactured and shipped products for export, the method of writing off materials for the production of export products, separate accounting of costs for the production of export products. The accounting policy for tax purposes should include the following items: reflection of exchange rate differences in the composition of non-operating income and expenses and their inclusion in the tax base when calculating income tax, a method for determining revenue from the export of goods for tax purposes.
Keywords
accounting, currency transactions, exchange rate differences, production costs.
