ACCOUNTING FOR ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES: ANALYSIS OF RECENT CHANGES
Journal: AUDITOR
Volume 5 № 11
, 2019
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
2.
Peter the Great St. Petersburg Polytechnic University
(Assistant)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 39
to 42
Status:
Published
Received:
13.11.2019
Accepted:
02.12.2019
Published:
02.12.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
foreign divisions of Russian organizations; recalculation of assets and liabilities; definition of functional currency
Abstract (English):
The article describes the changes in PBU 3/2006 “Accounting for assets and liabilities denominated in foreign currencies” related to the accounting of operations in foreign units of Russian organizations. Th e possibility of accounting in a foreign division of a Russian organization in a functional currency other than the currency of the parent organization is shown.
The article describes the changes in PBU 3/2006 “Accounting for assets and liabilities denominated in foreign currencies” related to the accounting of operations in foreign units of Russian organizations. Th e possibility of accounting in a foreign division of a Russian organization in a functional currency other than the currency of the parent organization is shown.
Keywords:
foreign divisions of Russian organizations; recalculation of assets and liabilities; definition of functional currency
foreign divisions of Russian organizations; recalculation of assets and liabilities; definition of functional currency
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