Accounting Policy of the Company in Terms of Export-Import Operations
The purpose of the article is to disclose the formation of accounting policy in export-import operations. The objectives include definition of specifics of accounting policy for the purposes of accounting of firm as the organization which activity is connected with conducting trade, commercial and intermediary operations with non-residential firms of the Russian Federation, with foreign enterprises, both trade and industrial ones. The hypothesis consists in the methods used to achieve the results determining the impact on the tax accounting of export and import operations, norms and content of the legislation, in the part of the Tax code of Russia. The results of the study are that trade and intermediary operations in foreign economic activities are extremely detailed in terms of the accounting policy for exports and imports.