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Tax Accounting When Carrying Out Operations by Foreign Divisions of Russian Firms
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TAX ACCOUNTING WHEN CARRYING OUT OPERATIONS BY FOREIGN DIVISIONS OF RUSSIAN FIRMS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Kochinev Yuriy 1
Neelova Natalia 2
Sobol' O. 3
Authors:
1.  Peter the Great Saint-Petersburg Polytechnic University (Graduate school of industrial economics, professor)

Sankt-Peterburg, St. Petersburg, Russian Federation
2.  Peter the Great Saint-Petersburg Polytechnic University (Graduate school of industrial economics, Associate Professor)
employee from 01.01.1995 until now

g. Sankt-Peterburg, St. Petersburg, Russian Federation
3.  Peter the Great St. Petersburg Polytechnic University (Assistant)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2021-7-5-35-40
Pages:
from 35 to 40
Status:
Published
Received:
03.06.2021
Accepted:
15.06.2021
Published:
15.06.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
activities outside the Russian Federation, translation of assets and liabilities denominated in foreign currency, exchange rate diff erence, tax accounting
Abstract and keywords
Abstract (English):
In this paper, recommendations for the implementation of tax accounting of material costs are proposed and illustrated with examples. Th e issue of recognition of non-operating income or non-operating expenses in the form of exchange diff erences arising in the balance sheet as a result of translation into rubles of assets and liabilities of a foreign unit denominated in a foreign currency is considered.

Keywords:
activities outside the Russian Federation, translation of assets and liabilities denominated in foreign currency, exchange rate diff erence, tax accounting
References

1. Kochinev Yu.Yu., Neelova N.V., Sobol' O.N. Uchet i audit aktivov i obyazatel'stv, ispol'zuemyh pri vedenii deyatel'nosti za granicey [Tekst] / Yu.Yu.Kochinev, N.V.Neelova, O.N.Sobol' // Auditor. - 2020. - № 10. S. 17 - 24.

2. Lozhnikov, I. Vedenie ucheta pri nalichii predstavitel'stva za rubezhom [Elektronnyy resurs] / I. Lozhnikov // Finansovaya gazeta. Regional'nyy vypusk. - 2007. - №24. Rezhim dostupa: http://fin-buh.ru/text/105090-1.html.

3. Pronina, E.A. Esli za rubezhom otkryto predstavitel'stvo [Elektronnyy resurs] / E.A. Pronina // Glavnaya kniga. - 2009. - № 20. Rezhim dostupa: https://www.lawmix.ru/bux/20291.

4. Ryabova, R.I. Obosoblennye podrazdeleniya [Elektronnyy resurs] / R.I. Ryabova // Ekonomiko-pravovoy byulleten'. - 2011. Rezhim dostupa: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=PBI;n=161787.

5. Chirkova, E.Yu. Uchet v predstavitel'stve inostrannoy kompanii [Tekst] / E.Yu. Chirkova // Buhgalterskiy uchet. - 2011. - №6. - S. 22 - 24.

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