To the question of the procedure for recalculation of foreign currency in the absence of its official course

The article considers certain issues regarding the procedure for the conversion of foreign currency in the absence of its official exchange rate. Particular attention is paid to the database on exchange rates presented on the website of the Central Bank of the Russian Federation. The methods of calculating the cross-rate of currencies using direct and at the same time direct and reverse currency pairs are considered. It was determined that the content of the change introduced in paragraph 1 of paragraph 5 of PBU 3/2006 regarding the conversion of foreign currencies whose official rates were not set by the Bank of Russia should be clarified.