IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES  IN THE ACTIVITIES OF ENTERPRISES

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28 Yanvar 2025

Main language:Uzbek

IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES

Field of Science:

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Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

The article examines the types of exchange rate differences that arise as a result of transactions with various foreign companies during the financial and economic activities of enterprises and their recognition in the accounting system of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conducted researches.

AUTHORS

SH.Umarova

Samarqand iqtisodiyot va servis instituti

Tags

# экспорт# export# eksport# import# импорт# иностранная валюта# дебиторская задолженность# курсовая разница# exchange rate difference# налог на прибыль# profit tax# налог с оборота# turnover tax# receivables# national currency# milliy valuta# xorijiy valuta# kurs farqi# ijobiy kurs farqi# salbiy kurs farqi# foyda solig‘i# aylanmadan olinadigan soliq# debitorlik qarzi# kreditorlik qarzi.# нaциональная валюта# положительная курсовая разница# отрицательная курсовая разница# кредиторская задолженность.# foreign currency# positive exchange rate differen# negative exchange rate differenc# payables.

Article Identifiers

ROI:

https://eroi.uz/11.0183/A0125-0064

DOI:

Not Available

References

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Karimov A., Kurbanbayev J., Jumanazarov S. (2020) Buxgalteriya hisobi. Darslik. – T.: “Iqtisod-Moliya”, -400b.

Ortikov X.A. va boshqalar. (2018) Buxgalteriya hisobi bo‘yicha uslubiy qo‘llanmalar to‘plami. Toshkent, “NORMA”,— 368-6.

Urazov K.B. (2014) Buxgalteriya hisobi nazariyasi. Zamonaviy pedagogik texnologiyalarga asoslangan ko‘rgazmali ma’ruza matnlari to‘plami. SamISI.