Valyutnye operatsii svyazany s perekhodom prava sobstvennosti i inykh prav na valyutnye tsennosti. Valyutnye operatsii osushchestvlyayutsya pri uslovii obyazatel'nogo kontrolya so storony Pravitel'stva, organov i agentov valyutnogo kontrolya. Unifitsirovannye formy ucheta i otchetnosti, trebovaniya predstavleniya dokumentov i informatsii o vneshneekonomicheskoy deyatel'nosti ustanavlivayutsya Bankom Rossii. Bukhgalterskiy uchet valyutnykh operatsiy vedetsya v toy zhe sisteme schetov, chto i uchet operatsiy v rublyakh. Perechen' schetov, primenyaemykh dlya ucheta vneshneekonomicheskoy deyatel'nosti organizatsii i otrazhayushchikh osobennosti vneshneekonomicheskoy deyatel'nosti, organizatsiya ustanavlivaet samostoyatel'no. Stoimost' aktivov i obyazatel'stv, vyrazhennaya v inostrannoy valyute, podlezhit pereschetu v rubli po ofitsial'nomu kursu inostrannoy valyuty k rublyu, ustanavlivaemomu Tsentral'nym bankom Rossiyskoy Federatsii. Organizatsiya bukhgalterskogo ucheta vneshneekonomicheskikh sdelok osushchestvlyaetsya s uchetom perekhoda prava sobstvennosti i osobennostey vedeniya valyutnykh operatsiy. Posobie prednaznacheno dlya chitateley, obladayushchikh bazovymi znaniyami distsiplin Bukhgalterskiy finansovyy uchet, Nalogi i nalogooblozhenie.