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Digest Finance
Article . 2012
Data sources: CyberLeninka - Russian open access scientific library
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Особенности учета экспортных операций в условиях адаптации к МСФО

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2012 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Дайджест-финансы (issn: 2073-8005, eissn: 2311-9438 , Copyright policy )

Особенности учета экспортных операций в условиях адаптации к МСФО

Abstract

В статье рассматриваются особенности и сущность экспортных операций; определено влияние экспортной деятельности на организацию учета активов, обязательств, доходов и расходов. Кроме того, в статье авторами выделены и охарактеризованы этапы организации учета экспортных операций в условиях адаптации к Международным стандартам финансовой отчетности (МСФО).

Keywords

ЭКСПОРТ,ЭКСПОРТНАЯ ОПЕРАЦИЯ,МЕЖДУНАРОДНЫЕ СТАНДАРТЫ УЧЕТА И ФИНАНСОВОЙ ОТЧЕТНОСТИ

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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold
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