SOME ASPECTS OF DEFINING THE ACCOUNTING UNIT FOR THE EXPORT OF GOODS AND SERVICES
The article argues that accounting policy becomes especially important if the company deals with export operations. Accounting management policy of exporting companies must comply not only with the norms of Russian legislation but also with the norms of international law. This happens due to the special control of export operations by state authorities. One of the most significant components in the accounting policy of exporting organizations is a special accounting unit called a commodity lot. The article examines and reveals the methodological aspect of the accounting policy for export operations in terms of the refined definition of the concept of "accounting unit", which is interpreted as not only the physical goods but also the provision of services for export. The author presents an original interpretation of the expanded definition of the term "accounting unit" for export operations.