ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF ACCOUNTING OF EXPORT–IMPORT OPERATIONS IN THE CONTEXT OF MODERN REGULATION

Abstract

At the present stage of development of enterprises’ foreign economic activity, the organization of accounting for export and import operations is complicated by the requirements of customs, tax, and currency legislation, as well as by the need to consider international settlement conditions with non-residents, which necessitates the improvement of methodological approaches to accounting for such operations. The article examines the organizational foundations of accounting for export and import operations within the system of enterprises’ foreign economic activity. The role of accounting policy, accreditation with customs authorities, and documentary support in the formation of accounting information in accordance with national accounting standards is revealed. The features of organizing accounting under conditions of currency control, methodological approaches to accounting for export and import operations depending on settlement terms and the first event, as well as the organization of analytical accounting of settlements with non-residents, are highlighted. The practical significance of the research results lies in the possibility of their use to improve the organization and methodology of accounting for export and import operations and to enhance the transparency of accounting information.