STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN

Urazov K.B. and Umarova Sh.K.

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3

Abstract: The article examines the types of exchange rate differences that arise as a result of transactions with variousforeign companies during the financial and economic activities of enterprises and their recognition in the accountingsystem of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conductedresearches.

Keywords: national currency; foreign currency; exchange rate difference; positive exchange rate difference; negative exchange rate difference; profit tax; export; import; receivables; payables (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:id:6021

DOI: 10.5281/zenodo.15743243

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