%0 Journal Article %T Accounting for Currency Transactions in Case of Changes Terms of Foreign Trade Contracts %A Kochinev, Y.Y. %A Neelova, N.V. %K foreign trade operations, debt transfer, change in contract currency, accounting for debt transfer, accounting for changes in debt currency %J Auditor %D 2025 %N 11 %P 7 %I INFRA-M Academic Publishing LLC.