Review of Accounting and Auditing Practices of Foreign Exchange Transactions in Russian Organizations (In Russ.)

The article is written on the topical topic of accounting and currency control in the context of modern globalization and the rapid growth of cross-border financial flows. The study provides an overview of promising areas for the development of the currency control system, including the introduction of innovative technologies, international harmonization of the regulatory framework and the creation of favorable conditions for financial innovation. The research methodology is represented by a number of general scientific approaches and also by some special research methods. As a result of the conducted research, the main challenges and problems of the development of accounting and currency control in Russia due to modern trends towards globalization have been identified. In terms of discussing the results of the study, special attention is paid to the specifics of accounting and auditing of foreign exchange transactions of organizations in Russian practice. In conclusion, the article summarizes the results of the study and its discussion, draws con-clusions about the prospects for the development of currency control in Russia, and indicates promising areas of research on this topic.