Home  Journals  International Accounting  7(139) - 2010 July

Classification of participants of foreign trade activities and feature of standard regulation of their relations

Available online: 16 July 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In article the expanded classification of participants of foreign trade activities in a cut of functions carried out by them and as the structure of standard regulation of foreign trade activities is resulted is considered; the criticism of separate positions PBU 3/2006 «The Account of actives and the obligations which cost is expressed in a foreign currency» is resulted; questions of electronic document circulation are mentioned.

Keywords: foreign trade activities, participants, structure of standard regulation, electronic document circulation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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