Home  Journals  International Accounting  47(197) - 2011 December

Application IAS 21 at realization of the foreign trade activity

Available online: 16 December 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Approaches to reflection of actives, obligations, incomes and the expenses which are growing out of currency transactions at realization of the foreign trade activity are considered. The comparative review of norms of the internal legislation and rules IAS (IFRS) to definition of influence of changes of rates of exchange on results of the foreign trade activity of the organization on components is given: scope of application, the conceptual device, estimation in the account and the reporting.

Keywords: currency, currency transaction, exchange rate difference, monetary and not monetary articles of reporting, revaluation of articles of reporting

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ISSN 2311-9381 (Online)
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