外汇交易汇率核算方法的选择外币交易汇率核算方法的选择

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202318

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引用次数: 0

摘要

外汇交易的会计处理一直遵循现行的准则和会计制度，但在企业中的实施相当复杂和具有挑战性。本文对涉及外汇交易的会计核算方法的选择进行了探讨并提出了建议，可供从事外汇交易的企业参考。关键词:外汇交易会计;汇率;JEL分类:M40, M42, M49

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

LỰA CHỌN PHƯƠNG PHÁP HẠCH TOÁN TỶ GIÁ ĐỐI VỚI CÁC GIAO DỊCH BẰNG NGOẠI TỆ SELECTING THE EXCHANGE RATE ACCOUNTING METHOD FOR FOREIGN CURRENCY TRANSACTIONS

Accounting for foreign currency transactions has been guided by current standards and accounting regime, but its implementation in businesses is quite complex and challenging. This article investigates and provides recommendations on the selection of accounting methods related to foreign currency transactions and serves as a reference documents for businesses with foreign currency transactions. Keywords: Accounting for foreign currency transactions, exchange rates. JEL Classifications: M40, M42, M49

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.