MEASURES TO IMPROVE ACCOUNTING FOR EXPORT AND IMPORT TRANSACTIONS

This article examines approaches to improving the accounting and reporting system of export-import operations. The study analyzes key challenges in the current practice of recording foreign trade transactions, including exchange rate fluctuations, inconsistencies in customs valuation, documentation discrepancies, and inefficiencies in information exchange between relevant institutions. A comparative analysis is conducted between international financial reporting standards and national accounting practices to identify gaps affecting accuracy, transparency, and reliability of financial information in foreign trade activities. Particular attention is given to the role of digital transformation in enhancing the efficiency of accounting processes.