Совершенствование учета импортных операций в Республике Беларусь

Abstract

Currency exchange control, accounting and tax questions, related to import transactions, are assuming ever greater importance for efficient foreign trade management. Thus, the urgency of above mentioned matters predetermined the author’s choice of the research issue. Consequently the author came to conclusion that the existing order of reflection of exchange losses and profits in financial statements is imperfect. The author also suggests to enter an additional account (for instance, account 19 «Inventory holdings’ import cost formation») to the card of accounts. This introduction will give an opportunity to collect the import transactional data in a separate account without the usage of various accounts, such as 10, 15, 41, 44, which are meant for other goals.