IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES

Umarova , Shahnoza, Умарова, Шахноза, Umarova , Shahnoza

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

The article examines the types of exchange rate differences that arise as a result of transactions with various foreign companies during the financial and economic activities of enterprises and their recognition in the accounting system of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conducted researches.

Maqola ma’lumotlari
MualliflarUmarova , Shahnoza, Умарова, Шахноза, Umarova , Shahnoza
JurnalИқтисодий тараққиёт ва таҳлил
Nashr sanasi2024-12-27
Jild2
Son12
Betlar184-189
TilO‘zbek
DOI10.60078/2992-877x-2024-vol2-iss12-pp184-189

Kalit so‘zlar

нaциональная валюта, иностранная валюта, курсовая разница, положительная курсовая разница, отрицательная курсовая разница, налог на прибыль, налог с оборота, экспорт, импорт, дебиторская задолженность,, кредиторская задолженность, national currency, foreign currency, exchange rate difference, positive exchange rate difference, negative exchange rate difference, profit tax, turnover tax, export, import, receivables, payables, milliy valuta, xorijiy valuta, kurs farqi, ijobiy kurs farqi, salbiy kurs farqi, foyda solig‘i, aylanmadan olinadigan soliq, eksport, import, debitorlik qarzi, kreditorlik qarzi

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