Home  Journals  International Accounting  38(236) - 2012 October

Features of account import operations in conditions of adaptation to IFRS

Available online: 17 October 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The approaches to reflection of assets, obligations, the income and the expenses which are growing out of import operations at implementation of the foreign trade activity are considered. The comparative review of standards of the domestic legislation and rules IFRS to reflection of import operations in the account and the reporting is given.

Keywords: Import, import operation, exchange difference, monetary and not monetary articles of the reporting, reassessment of articles of the reporting, fair value

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

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