Diferentele de curs valutar in comertul international.Tratamente contabile si fiscale aplicate in contextul aderarii Romaniei la Uniunea Europeana
EXCHANGE RATE DIFFERENCES IN FOREIGN TRADE. ACCOUNTANT AND FISCAL TREATMENTS APPLIED IN THE FRAME OF ROMANIA’S ADHESION TO EUROPEAN UNION

Summary/Abstract: The increased globalization degree and the more emphasized complexity of world economy are tightly connected to the increase of economical operations’ frequency determined by foreign trade activity. From this point of view, but not only, these operations represent for accountancy an extremely important domain of application. In the same effect, in the process of foreign trade accountancy operations we meet both common elements with the accountancy process of other economical operations determined by domestic commerce, and also a series of difficulties which are connected either to the decision concerning the used exchange rate or to the manner in which the variation effects of exchange rate is kept in accountancy. In the above mentioned frame, this paper holds forth a series of theoretical and practical aspects that are aiming: exchange rate and its settlement by means of different normative documents, exchange rate’s variation, exterior trade’s structure change after Romania’s adhesion to European Union, exchange rate differences specific to various foreign operations and the manner of keeping their accountancy, but as well the consequences of IAS 21 application – Currency exchange rate’s variation effects on the accountancy of rate differences.

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