Tax Accounting When Carrying Out Operations by Foreign Divisions of Russian Firms
| Autor: | Yuriy Kochinev, O. Sobol, Natalia Neelova |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Auditor. 7:35-40 |
| ISSN: | 1998-0701 |
| Popis: | In this paper, recommendations for the implementation of tax accounting of material costs are proposed and illustrated with examples. Th e issue of recognition of non-operating income or non-operating expenses in the form of exchange diff erences arising in the balance sheet as a result of translation into rubles of assets and liabilities of a foreign unit denominated in a foreign currency is considered. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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