Sankt-Peterburg, St. Petersburg, Russian Federation
from 01.01.1995 until now
g. Sankt-Peterburg, St. Petersburg, Russian Federation
Russian Federation
In this paper, recommendations for the implementation of tax accounting of material costs are proposed and illustrated with examples. Th e issue of recognition of non-operating income or non-operating expenses in the form of exchange diff erences arising in the balance sheet as a result of translation into rubles of assets and liabilities of a foreign unit denominated in a foreign currency is considered.
activities outside the Russian Federation, translation of assets and liabilities denominated in foreign currency, exchange rate diff erence, tax accounting
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