STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.15743243Keywords:
national currency, foreign currency, exchange rate difference, positive exchange rate difference, negative exchange rate difference, profit tax, export, import, receivables, payablesAbstract
The article examines the types of exchange rate differences that arise as a result of transactions with various
foreign companies during the financial and economic activities of enterprises and their recognition in the accounting
system of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conducted
researches.
References
Tax Code of the Republic of Uzbekistan (new edition), https://lex.uz/docs/4674902
National Accounting Standard of the Republic of Uzbekistan (NAS 22) “Accounting of Assets and Liabilities Expressed
in Foreign Currency” (with further amendments and additions), March 23, 2004, Order No. 51
NAS 21 “Effects of Changes in Exchange Rates”, July 1, 2009
Karimov A., Kurbanbayev J., Jumanazarov S. Accounting. Textbook. – T.: “Economy-Finance”, 2020. – 400 p.
Ortikov H.A. and others. A Collection of Methodological Manuals on Accounting. Tashkent, “NORMA”, 2018. – 368 p.
Urazov K.B., Pulatov M.E. Accounting. Textbook. Tashkent: “Science and Technology Publishing House”, 2021. – 560
p.
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