Export and import operations of the organization: current aspects of accounting policy for the purposes of accounting and tax accounting

The article deals with topical issues of accounting for export and import operations of organizations. Insufficient informing of business in terms of regulatory regulation of accounting for foreign economic activity complicates the work of the accounting service. The growth of participants in foreign economic activity, the active involvement of small businesses leads to the need to streamline information in the field of accounting for foreign economic operations. As a result of the analysis of the current regulatory framework, practical recommendations for the formation of the accounting policy of the organization for the purposes of accounting and tax accounting in terms of operations on foreign economic activity are proposed.