Aspecte contabile aferente diferențelor de curs valutar și de sumă

Abstract

This article examines the accounting aspects of exchange rate and amount differences, which mainly refer to: - concretization of the definition and amount; - establishing the moment in which the differences in exchange rate and amount appear; - highlighting the method of calculating the differences in the exchange rate and the amount; - reflecting exchange rate and amount differences established in accounting. Transactions in foreign currency include the export/import of goods and services, granting/receiving credits and loans, financial investments, founders' contributions to the social capital and other operations permitted by the legislation in force. These aspects result from the changes made in the National Accounting Standards and the General Plan of Accounting Accounts, which entered into force on January 1, 2020. CZU: [657.422+657.423]:336.748.1(478); JEL: F31, M41; DOI: https://doi.org/10.53486/issc2024.56