FEATURES OF THE ACCOUNTING OF CALCULATIONS WITH ACCOUNTABLE PERSONS WHEN SENDING TO FOREIGN COUNTRIES
The relevance of the article is that business trips to foreign countries have distinctive features: firstly, many expenses are made in currency, and, therefore, foreign exchange differences arise in accounting and tax accounting; Secondly, foreign business trips require additional expenses: registration of a passport, visas, compulsory medical insurance, consular fees). The article is devoted to questions of expenses and features of accounting of payments from an employee of an organization when traveling to foreign countries.