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  • Валютные курсовые разницы. Особенности учета
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Practical accounting

iconВалютные курсовые разницы. Особенности учета

В соответствии с положениями Национального стандарта бухгалтерского учета (НСБУ) «Курсовые валютные и суммовые разницы», курсовая валютная разница – это разница, возникающая в результате пересчета иностранной валюты в национальную валюту по различным официальным курсам молдавского лея. Общий План счетов бухгалтерского учета РМ предусматривает следующие счета для отражения результатов по операциям по валютным курсовым разницам:

Ludmila Lapițcaia

Ludmila Lapițcaia

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

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

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