Статья посвящена вопросам грамотного ведения учета операций по договорам мены (бартера). Обоснована актуальность их применения российскими предприятиями в условиях работы под санкционным давлением. Поэтапно рассмотрен процесс построения учета обменных операций. Выделена специфика заключения договора мены и бартерного соглашения, их оформления, условий совершения сделки. Особое внимание уделено вопросу определения стоимости обмениваемого имущества. Приведены практические примеры отражения в учете товарообменных операций, а также определения цены при сделках по договору мены. Определены подходы к оценке обмениваемых товаров в целях бухгалтерского и налогового учета.
This article examines the proper accounting of transactions under barter and exchange agreements. It also substantiates the relevance of their use by Russian enterprises operating under sanctions. The process of establishing records for exchange transactions is discussed step by step. The specifics of concluding barter and exchange agreements, their execution, and the terms of the transaction are highlighted. Particular attention is paid to determining the value of the exchanged property. Practical examples of accounting for exchange transactions and determining the price in barter agreements are provided. Approaches to the valuation of exchanged goods for accounting and tax purposes are defined. The results of the study are aimed at developing a competent approach to accounting of transactions and taxation under barter agreements, determining the market value of the exchanged property. This will allow companies to acquire what they want, sell their own products, and minimize inflation risks without withdrawing funds from circulation, while allowing foreign trade companies to avoid sanctions-related difficulties in making mutual payments.