Methodical Approaches to the Forming of Accounting Policy of the Imported Operations
Journal: Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences (Vol.31, No. 1)Publication Date: 2017-05-29
Authors : Iryna Smirnova; Nadiya Smirnova;
Page : 197-207
Keywords : accounting; accounting policy; foreign economic activity; imported operations; working plan of accounts; document circulation; primary documents; estimation of the imported supplies;
Abstract
The purpose of the research is to ground the methodical approaches to forming of accounting policy of subjects of foreign economic activity in part of the imported operations. The features of realization of the imported operations were investigated in the article. The tasks of accounting of the imported operations were found out. The constituents of accounting policy in part of the imported operations were offered. Intercommunication between the elements of accounting policy of imported operations was set. It has been substantiated that the constituents of accounting policy in part of the imported operations include the historical estimation of commodities, registration unit of commodities, account transport purveying charges. One of basic moments here is a method of accumulation and allocation of charges, related to acquisition of supplies
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