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Accounting of external economic activity of Russian companies: Experience and difficulties

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dc.contributor.author Kaspina R.
dc.contributor.author Plotnikova L.
dc.date.accessioned 2018-09-18T20:20:04Z
dc.date.available 2018-09-18T20:20:04Z
dc.date.issued 2014
dc.identifier.issn 1097-8135
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/138811
dc.description.abstract This article is devoted to topical issues of carrying out external economic activity by Russian companies in the context of membership in the World Trade Organization, historical aspects of government regulation of external economic activity, peculiarities of the assignment of transactions to currency transactions, rules for maintaining accounting records of currency transactions and their tax assessment. The authors analyze accumulated experience on currency transaction accounting, touch upon subjects of risk identification in the course of external economic activity, and arrive at certain conclusions concerning appliance of efficacious legislative and regulatory acts in the sphere of currency transaction accounting by residents.
dc.relation.ispartofseries Life Science Journal
dc.subject Currency control agents
dc.subject Currency regulation authorities
dc.subject Currency risks
dc.subject Currency transaction
dc.subject External economic activity
dc.subject Non-residents
dc.subject Residents
dc.title Accounting of external economic activity of Russian companies: Experience and difficulties
dc.type Article
dc.relation.ispartofseries-issue 11
dc.relation.ispartofseries-volume 11
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 108
dc.source.id SCOPUS10978135-2014-11-11-SID84904549382


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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