International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

20(170) - 2011 May

Modeling of the registration system focused on the requirements of the international standards of the financial reporting, at realization of the foreign trade operations

Vol. 14, Iss. 20, MAY 2011

Available online: 17 May 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification:

Sheshukova T.G. doctor of economic sciences, professor, head of the department of accounting, audit and economic analysis, State Educational Institution of Higher Professional Training “Perm’ State University”
8-342-23-96-254

Rybalko O.A. Doctor of Economics, Head of Accounting and Audit Department, Perm Agriculture Academy
rubalkohome@yandex.ru

Features of modern model of the account are considered. Influence of the foreign trade activity on the organization of the account of actives, obligations, incomes and the expenses which are growing out of this activity is defined. Concept of the integrated registration system of the foreign trade activity. Approaches to construction of system of information streams in the integrated registration system of the foreign trade activity are allocated and characterized.

Keywords: The integrated model of the account, the foreign trade activity

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4

April 2024