Mecanismul de recunoaștere și contabilizare a diferențelor de sumă

Abstract

This article describes how to recognize and account for differences in amount. The author presents the way of recalculation of receivables and liabilities expressed in foreign currency or conventional units at various official exchange rates of the MDL or exchange rates established in the contracts concluded between the residents of the Republic of Moldova. The tax treatment of the amount differences is presented as a price adjustment, the manner of issuing the tax invoice. Based on some examples, it is analyzed how these differences are reflected in the accounting accounts in different practical situations. JEL:M46.