Accounting of Exchange Rate Differences on Transactions With Foreign Currency Loans

The study is devoted to the study of the theoretical and methodological foundations of accounting for exchange rate differences on operations with foreign currency loans. The authors examined the nature of exchange rate differences, the mechanism for calculating and reflecting exchange differences, which standards govern the accounting for exchange differences on transactions with foreign currency loans. The most valuable part of the study is its empirical part, namely: the nuances of accounting for exchange rate differences are shown using the example of an economic entity on real data of changes in the exchange rate from February 11, 2019, to January 11, 2020. The subject of further research will be the effect of exchange rate differences on the object of income tax