The article covers individual aspects of organizing analytical accounting of foreign currency payments for persons accountable at the enterprises of Ukraine. Issues of foreign currency settlements with persons accountable and other debtors have been considered. The need for inclusion of all...

The article covers individual aspects of organizing analytical accounting of foreign currency payments for persons accountable at the enterprises of Ukraine. Issues of foreign currency settlements with persons accountable and other debtors have been considered. The need for inclusion of all...

The International Accounting Standards Committee issued the the International Accounting Standard 21, The Effects of Changes in Foreign Exchange Rates. An entity may carry on foreign activities in two ways. It may have transactions in foreign currencies or it may have foreign operations. In...

The article deals with the issue of foreign entities that are established abroad by the founder in the form of an ownership link. These foreign entities, which are the subject of this article, are because of different juridical definition not always designated by the same name, e.g. “Permanent...