Sankt-Peterburg, St. Petersburg, Russian Federation
, Russian Federation
The article describes the changes in PBU 3/2006 “Accounting for assets and liabilities denominated in foreign currencies” related to the accounting of operations in foreign units of Russian organizations. Th e possibility of accounting in a foreign division of a Russian organization in a functional currency other than the currency of the parent organization is shown.
foreign divisions of Russian organizations; recalculation of assets and liabilities; definition of functional currency
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