Countries in the field of disclosure of financial information. International accounting standards are an integral, mobile, developing accounting system that can be applied in different conditions.
.include foreign currency transactions and foreign operations in the financial statements of an entity and how to translate financial statements into a presentation Recognition of exchange differences. 27 As noted in paragraph 3, IAS 39 applies to hedge accounting for foreign currency items. Also, in 2008, the National Monetary Council eliminated the requirement of documents presentation related to legal transactions underlying the exchange § Regulated the opening and maintenance of BRL deposit accounts by foreign central banks on BCB, in order to contract local currency swaps.
It is clear that the application of MBS at the junction of various national accounting systems, ie, at multinational enterprises, will be especially expedient and fruitful. ACCOUNTING OF OPERATIONS ON CURRENCY ACCOUNTS For making transactions in foreign currency, the enterprise opens a currency account number 52, the account is active has 2 sub-accounts; m.
Foreign exchange account in the country foreign currency account. The basic principles of currency transactions, the powers of the functions of the bodies of currency regulation and control are defined in the law of the Russian Federation on currency regulation and control No. 36-15 / 1 of 9. Operations with foreign currency and securities in foreign currency are subdivided into current foreign exchange operations and currency transactions, connected with the movement of capital.
Current foreign exchange operations include transfers to and from the Russian Federation of foreign currency for settlements on exports and imports of goods, works, services. (In order to obtain the authorization for determining the value in conventional units, the enterprise must submit the following documents: 1.
Company's Charter, Certificate of Registration, Memorandum of Association signed by notary Application for obtaining a permit for the value of the goods 5. Certificate from the tax inspection on the absence of debt to the budget. On the availability of a currency account with the indication of its number, the consent of the bank for the collection of cash foreign currency, a photocopy of the bank's currency license.All the above documents Options need to submit to the Central Bank of the Russian Federation) to the current currency transactions include.
1 Preparation of financial credits for a period not exceeding 180 days 2. Transfers to the Russian Federation and of her interest, dividends or other income on deposits, loans and other transactions.
Transfers of non-trade nature in and out of the Russian Federation, including remittances of wages, pensions, alimony, etc. Similar operations. Currency transactions related to the movement of capital are. • With the advent of the summer, a period began when school leavers choose where they will go to study further. Of course, this is not an easy choice, but it can help in the selection on our website.
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