Methodological Principles of Accounting and Control for Export And Import Operations

The study aims to develop and substantiate comprehensive methodological principles for accounting and control of export and import operations, aimed at improving management efficiency, reliability of financial information, and minimizing risks. The article details the peculiarities of documentation support, the specifics of accounting for foreign currency transactions and exchange rate differences, and discusses the methodological principles of internal and state control. The necessity and directions for utilizing modern information technologies to optimize accounting and control processes are substantiated. The proposed conclusions and recommendations will contribute to ensuring transparency, reliability, and legality of foreign economic activity for business entities in a globalized environment.