UDC 336

EXCHANGE DIFFERENCES CURRENCY IN ACCOUNTING

Filonova Anastasia Igorevna1, Fominykh Olga Aleksandrovna1
1Tyumen state Academy of world economy, management and law

Abstract
The article discusses the concept, essence and content of the course and amount differences in accounting and tax accounting. Special attention is paid to the changes arising from the introduction of the new PBU 3/2006 "Accounting of assets and liabilities denominated in foreign currency".

Keywords: accounting differences, differences in exchange rates, exchange rate difference, the difference


Category: 08.00.00 Economics

Article reference:
Exchange differences currency in accounting // Modern scientific researches and innovations. 2015. № 1. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/01/44974

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