Home  Journals  International Accounting  29(179) - 2011 August

Accounting standards about foreign trade activities reflection

Available online: 4 August 2011

Subject Heading: Account problems

JEL Classification: 

Questions of the account of the separate facts of economic life in foreign trade activities on payment of the customs duties, gathering, taxes have a special urgency. In article variants of an estimation of the got goods depending on the moment of transition to them of the property right, with use of bills at calculations with suppliers, import situations to the Russian Federation of the equipment as a payment of the foreign founder in a company authorized capital stock, the account of currency advance payments are considered.

Keywords: import, export, an exchange rate difference, the customs duties, custom charges, an invoice, Inkoterms, the bill, discount, the constant differences, the postponed tax actives and obligations

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

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