The article presents the author’s vision of the business reputation of the company as a reputation capital and part of goodwill formed by positive assessments of business in the business environment. Various approaches to assessing the business reputation of companies have been summarized, which cause problems in their application in audit practice due to insufficient transparency and reference to the specifics of business relations in the Russian Federation. Directions of improving methodological support for assessing the business reputation of counterparty organizations are proposed.
In this paper, recommendations for the implementation of tax accounting of material costs are proposed and illustrated with examples. Th e issue of recognition of non-operating income or non-operating expenses in the form of exchange diff erences arising in the balance sheet as a result of translation into rubles of assets and liabilities of a foreign unit denominated in a foreign currency is considered.
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.
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