Taxation and accounting of international transactions is a set of principles, methods, forms, techniques of accounting and taxation of international transactions. The educational discipline should comprehensively and fully cover the forms and types of international economic activity, be adapted to the management system of enterprises of various industries and forms of ownership, including tax planning, financial reporting according to international standards.
Interdisciplinary connections. The study of the academic discipline is based on the knowledge acquired by students during the study of the bachelor's level disciplines: "Introduction to the specialty", "Accounting (general theory)", "Microeconomics", "Financial accounting of assets", "Financial accounting of liabilities", "Tax accounting and reporting", "Taxation in foreign countries".
The purpose of studying the academic discipline is to acquire the necessary knowledge and practical skills of both methodical and applied nature regarding accounting methods and taxation of international operations in Ukraine.
The task of the educational discipline is to acquire knowledge and practical skills in keeping records of international operations, taking into account generally accepted accounting principles and standards. In particular, the study of methods and mechanisms of foreign economic activity by enterprises and the procedure for its taxation, features of documentary support of accounting records and reflection in accounting of economic transactions carried out in foreign currency.
The subject of study of the academic discipline is the organization, methodology and practice of accounting and taxation of international operations by enterprises in Ukraine.