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Journal of Economics Finance and Management Studies
Article . 2021 . Peer-reviewed
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Article . 2021
License: CC BY
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Improving the Accounting of Export-Import and Foreign Exchange Transactions

Authors: Nasiba Muzafarovna Imamova;

Improving the Accounting of Export-Import and Foreign Exchange Transactions

Abstract

The article analyzes the theoretical foundations, features, methodology for accounting for foreign exchange transactions during export operations in business entities engaged in export activities. There are also suggestions and recommendations for improving the accounting of foreign exchange transactions in export operations.

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Keywords

Export, import, foreign trade operations, business entity, foreign currency, accounting, balance sheet, account, asset, liability.

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selected citations
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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.
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