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International Accounting
 

Features of the account of export operations in the conditions of adaptation to the international standards of the account and the financial reporting at the industrial enterprise

Vol. 15, Iss. 9, MARCH 2012

Available online: 12 March 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Sheshukova T.G. Doctor of Economics, professor, head of department “Accounting, Audit and Economic Analysis”, Perm State National Research University
sheshukova@psu.ru

Rybalko O.A. Doctor of Economics, head of department “Accounting, Audit and Economic Analysis”, Perm State National Research University
rubalkohome@yandex.ru

Features and essence of export operation are considered in the article. Influence of export activity on the organization of the account of actives, obligations, incomes and the expenses which are growing out of this activity is defined. Stages of the organization of the account of export operation in the conditions of adaptation to the international standards of the account and the financial reporting are allocated and characterized at the industrial enterprise.

Keywords: export, export operation, international standards of the account and the financial reporting, enterprise

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

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