Features of import operations implementation and their documentary clearance and accounting

The article is devoted to the consideration of the basic principles and features of accounting for import operations in foreign trade of firms. In the framework of the article, the essence and types of import operations, the functions of cash flow in foreign trade transactions are investigated, the main stages of import operations, and the features of their documenting are determined. Particular attention is paid to the specific features of accounting for foreign trade transactions and changes in the legislation governing import operations.