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The accounting of differences in foreign exchange rates and amount: similarities and differences

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cris.sourceIdoai:irek.ase.md:123456789/2495
dc.creatorBancu, Daniela
dc.date2023-03-06T08:23:16Z
dc.date2023-03-06T08:23:16Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:52:30Z
dc.date.available2023-11-13T20:52:30Z
dc.descriptionBANCU, Daniela. The accounting of differences in foreign exchange rates and amount: similarities and differences = Contabilitatea diferențelor de curs valutar și de sumă: similitudini și deosebiri. Coord. șt.: LAZARI, Liliana. In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 154-159. ISBN 978-9975-3590-2-3 (PDF).
dc.descriptionThis article highlights the main similarities and differences regarding the accounting of differences in foreign exchange rates compared to the differences in amount. The relevance of the study is conditioned by the expansion of international transactions and the regular use of foreign currency. Therefore, the purpose of the research is to highlight the proper and legal methods of accounting the operations in foreign currency and the favorable or unfavorable differences in exchange rate or in amount. CZU: 657.422:336.748.1(478); JEL: F31, M41; DOI: https://doi.org/10.53486/9789975359023.31
dc.formatapplication/pdf
dc.identifier978-9975-3590-2-3 (PDF).
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2495
dc.identifier.urihttps://cris.ase.md/handle/123456789/4597
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectdifferences in foreign exchange rates
dc.subjectdifferences in amount
dc.subjectcross-border trade
dc.titleThe accounting of differences in foreign exchange rates and amount: similarities and differences
dc.titleContabilitatea diferențelor de curs valutar și de sumă: similitudini și deosebiri
dc.typeArticle
dspace.entity.typePublication
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