On international standardization of accounting and statistical information on external economic activities
The article analyses main documents of international organizations that were adopted in recent years and became standards for developing and improving accounting and statistical practices in external economic activities of most countries including Russia. The author reviews main questions related to foreign trade statistics and international trade in goods in accordance with the International Merchandise Trade Statistics: Concepts and Definitions 2010 (IMTS 2010), as well as the service accounting in external economic activities based on the Manual on Statistics of International Trade in Services 2010 (MSITS 2010). Differences between statistical registration of foreign trade operations in different countries and their influence on data comparability are presented.