Improving The Organization of Accounting In Economic Entities Engaged In Export-Import Activities

This article explores the organization of accounting in economic entities involved in export-import activities, emphasizing the theoretical and methodological aspects of improving accounting processes. The study identifies a gap in the literature regarding the accounting frameworks adapted to the complexities of international trade, which involve time delays, currency exchange rates, and legal regulations. To address this, a detailed analysis was conducted, utilizing national and international accounting standards. The research employed a comparative method to analyze accounting practices in both national and international contexts, focusing on export-import operations. The findings reveal that the integration of International Financial Reporting Standards (IFRS) and effective accounting models significantly improves financial transparency and decision-making processes in these entities. Furthermore, the study highlights the importance of adapting accounting practices to the dynamic nature of global trade, ensuring compliance with legal and financial regulations. The results have implications for policymakers and practitioners, suggesting the need for streamlined accounting processes that accommodate the specific challenges posed by foreign trade operations.