DOCUMENTARY REGISTRATION OF EXPORT OPERATIONS AND WAY OF ITS IMPROVEMENT
In article features of documentary registration of the facts of economic life arising at implementation of export operations are defined, the main problems arising during primary supervision when conducting foreign economic activity are designated. The integrated approach of documentary registration of export operations in interrelation with contractual conditions on the basis of diversity of transition of the property right is offered. Author’s forms of primary documentation are developed for the accounting of exchange differences, registers of tax accounting for calculation of the sums of a value added tax.