DOI: https://doi.org/10.21847/1728-9343.2016.6(146).90940

An account of currency operations is in context foreign economic activity of enterprises

Mariia Vinichuk

Abstract


A slight stabilization of some macroeconomic indicators Ukraine in conditions of long-term preservation of structural imbalances in the domestic economy against the background of global economic recovery, reduce consumer demand in the global markets combined with the devaluation of the hryvnia no reason to conclude that ensure the sustainability of enterprises to the likely financial and economic turmoil. Given this situation, the article identifies the main problems of accounting of foreign exchange transactions in Ukraine through the prism of foreign software security. At present actualized issue integration into the European economic space, which leads to aggravation of the issue of financial payments in foreign currency and their reflection in the accounting business. Stand unstable economic situation in the domestic market of Ukraine leads the majority of domestic enterprises to shift to foreign markets. Foreign trade enterprises directly related to the riskiness and exposure to foreign shocks her, so constantly need to monitor the status of foreign security. Based on empirical research using the software package MS Excel, articles in the research and forecasting of external economic security of Ukraine and brought a further increase of this indicator in a strategic perspective. However, foreign financial and payment transactions engaged in enterprise involving consideration of exchange rate fluctuations, in which there are exchange differences significantly affect the financial results of the company. In order to improve the accounting currency transactions in the context of foreign trade enterprises proposed harmonization of national and international accounting systems using international standards in national accounting system and financial reporting.


Keywords


foreign exchange; foreign security; foreign exchange differences; foreign currency accounting system and financial reporting

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