The change in PBU 3/2006 "Accounting of assets and liabilities denominated in foreign currency"

This PBU regulates the accounting of assets and liabilities used by the organization to conduct activities abroad, also in respect of the segment in which the main operations (purchase and sale of goods, works, services, loans, loans, etc.) are carried out mainly in foreign currency, regardless of such operations outside our country or on its territory. The article describes some of the changes introduced in PBU 3/2006 .