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  • Учет суммовых разниц, возникающих при расчетах с юридическими и физическими лицами
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Practical accounting

iconУчет суммовых разниц, возникающих при расчетах с юридическими и физическими лицами

Порядок отражения в учете операций с суммовыми разницами установлен положениями Национального стандарта бухгалтерского учета (НСБУ) «Курсовые валютные и суммовые разницы», который определяет суммовую разницу как разницу, возникающую в результате пересчета дебиторской задолженности и обязательств, выраженных в иностранной валюте или в условных единицах, по различным официальным курсам молдавского лея или обменным курсам, установленным в договорах, заключенных между резидентами Республики Молдова.

Ludmila Lapițcaia

Ludmila Lapițcaia

Monitorul fiscal FISC.md nr.3 (80) 2023

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25 April /2023 07:58

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