Тема: уставный капитал - Форум по финансовому учету и МСФО - GAAP.RU

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                    [POST_MESSAGE] => <p>Игорь добрый день!</p><p>помогите пожлуйста и прокоментируйте ситуацию.</p><p>Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.</p><p>Спасибо Вам большое</p><p>С уважением</p><p>Елена</p>
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помогите пожлуйста и прокоментируйте ситуацию.
Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.
Спасибо Вам большое
С уважением
Елена
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помогите пожлуйста и прокоментируйте ситуацию.
Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.
Спасибо Вам большое
С уважением
Елена
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помогите пожлуйста и прокоментируйте ситуацию.
Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.
Спасибо Вам большое
С уважением
Елена
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                            [POST_MESSAGE] => <p>Игорь добрый день!</p><p>помогите пожлуйста и прокоментируйте ситуацию.</p><p>Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить&nbsp;формирование&nbsp;уставного капитала&nbsp; не по курсу НБ 4,5, а по курсу 5,01, и отражать доход&nbsp;по опреациям продажи валюты.&nbsp; Скажите пожалуйста, как правильно отразить данную операцию.</p><p>Спасибо Вам большое</p><p>С уважением</p><p>Елена</p>
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                    [POST_MESSAGE_TEXT] => Игорь добрый день!
помогите пожлуйста и прокоментируйте ситуацию.
Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.
Спасибо Вам большое
С уважением
Елена
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                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/101.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Поцелуй
                            [DESCRIPTION_DECODE] => Y
                        )

                    [11] => Array
                        (
                            [ID] => 52
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Поцелуй
                            [SORT] => 150
                            [TYPING] => :-{}
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/101.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Поцелуй
                            [DESCRIPTION_DECODE] => Y
                        )

                    [12] => Array
                        (
                            [ID] => 53
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Смущенно
                            [SORT] => 150
                            [TYPING] => :oops:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/105.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Смущенно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [13] => Array
                        (
                            [ID] => 54
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Очень грустно
                            [SORT] => 150
                            [TYPING] => :cry:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/120.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Очень грустно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [14] => Array
                        (
                            [ID] => 54
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Очень грустно
                            [SORT] => 150
                            [TYPING] => :~(
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/120.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Очень грустно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [15] => Array
                        (
                            [ID] => 55
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Со злостью
                            [SORT] => 150
                            [TYPING] => :evil:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/107.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Со злостью
                            [DESCRIPTION_DECODE] => Y
                        )

                    [16] => Array
                        (
                            [ID] => 55
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Со злостью
                            [SORT] => 150
                            [TYPING] => >:-<
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/107.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Со злостью
                            [DESCRIPTION_DECODE] => Y
                        )

                    [17] => Array
                        (
                            [ID] => 56
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Шутливо
                            [SORT] => 150
                            [TYPING] => ;)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/108.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Шутливо
                            [DESCRIPTION_DECODE] => Y
                        )

                    [18] => Array
                        (
                            [ID] => 56
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Шутливо
                            [SORT] => 150
                            [TYPING] => ;-)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/108.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Шутливо
                            [DESCRIPTION_DECODE] => Y
                        )

                    [19] => Array
                        (
                            [ID] => 57
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Восклицание
                            [SORT] => 150
                            [TYPING] => :!:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_exclaim.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Восклицание
                            [DESCRIPTION_DECODE] => Y
                        )

                    [20] => Array
                        (
                            [ID] => 58
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Вопрос
                            [SORT] => 150
                            [TYPING] => :?:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_question.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Вопрос
                            [DESCRIPTION_DECODE] => Y
                        )

                    [21] => Array
                        (
                            [ID] => 59
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Идея
                            [SORT] => 150
                            [TYPING] => :idea:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_idea.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Идея
                            [DESCRIPTION_DECODE] => Y
                        )

                    [22] => Array
                        (
                            [ID] => 60
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Скептически
                            [SORT] => 150
                            [TYPING] => :|
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/117.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Скептически
                            [DESCRIPTION_DECODE] => Y
                        )

                    [23] => Array
                        (
                            [ID] => 60
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Скептически
                            [SORT] => 150
                            [TYPING] => :-|
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/117.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Скептически
                            [DESCRIPTION_DECODE] => Y
                        )

                )

            [wordSeparator:protected] => \s.,;:!?\#\-\*\|\[\]\(\)\{\}
            [smilePatterns:protected] => Array
                (
                    [0] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P>\:\-<)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [1] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\{\})(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [2] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:evil\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [3] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:idea\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [4] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:shock\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [5] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:oops\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [6] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:cry\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [7] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\|)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [8] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\!\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [9] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\?\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [10] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\{\})(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [11] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P;\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [12] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [13] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:~\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [14] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [15] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\|)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [16] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-D)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [17] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P8\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [18] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-o)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [19] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [20] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P;\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [21] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [22] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:D)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [23] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:o)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                )

            [smileReplaces:protected] => Array
                (
                    [pattern0] => Array
                        (
                            [code] => \:D
                            [image] => /bitrix/images/main/smiles/5/125\.png
                            [description] => Широкая улыбка
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern1] => Array
                        (
                            [code] => \:\-D
                            [image] => /bitrix/images/main/smiles/5/125\.png
                            [description] => Широкая улыбка
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern2] => Array
                        (
                            [code] => \:\)
                            [image] => /bitrix/images/main/smiles/5/100\.png
                            [description] => С улыбкой
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern3] => Array
                        (
                            [code] => \:\-\)
                            [image] => /bitrix/images/main/smiles/5/100\.png
                            [description] => С улыбкой
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern4] => Array
                        (
                            [code] => \:\(
                            [image] => /bitrix/images/main/smiles/5/104\.png
                            [description] => Печально
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern5] => Array
                        (
                            [code] => \:\-\(
                            [image] => /bitrix/images/main/smiles/5/104\.png
                            [description] => Печально
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern6] => Array
                        (
                            [code] => \:o
                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern7] => Array
                        (
                            [code] => \:\-o
                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern8] => Array
                        (
                            [code] => \:shock\:
                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern9] => Array
                        (
                            [code] => 8\-\)
                            [image] => /bitrix/images/main/smiles/5/116\.png
                            [description] => Здорово
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern10] => Array
                        (
                            [code] => \:\{\}
                            [image] => /bitrix/images/main/smiles/5/101\.png
                            [description] => Поцелуй
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern11] => Array
                        (
                            [code] => \:\-\{\}
                            [image] => /bitrix/images/main/smiles/5/101\.png
                            [description] => Поцелуй
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern12] => Array
                        (
                            [code] => \:oops\:
                            [image] => /bitrix/images/main/smiles/5/105\.png
                            [description] => Смущенно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern13] => Array
                        (
                            [code] => \:cry\:
                            [image] => /bitrix/images/main/smiles/5/120\.png
                            [description] => Очень грустно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern14] => Array
                        (
                            [code] => \:~\(
                            [image] => /bitrix/images/main/smiles/5/120\.png
                            [description] => Очень грустно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern15] => Array
                        (
                            [code] => \:evil\:
                            [image] => /bitrix/images/main/smiles/5/107\.png
                            [description] => Со злостью
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern16] => Array
                        (
                            [code] => >\:\-<
                            [image] => /bitrix/images/main/smiles/5/107\.png
                            [description] => Со злостью
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern17] => Array
                        (
                            [code] => ;\)
                            [image] => /bitrix/images/main/smiles/5/108\.png
                            [description] => Шутливо
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern18] => Array
                        (
                            [code] => ;\-\)
                            [image] => /bitrix/images/main/smiles/5/108\.png
                            [description] => Шутливо
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern19] => Array
                        (
                            [code] => \:\!\:
                            [image] => /bitrix/images/main/smiles/5/icon_exclaim\.gif
                            [description] => Восклицание
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern20] => Array
                        (
                            [code] => \:\?\:
                            [image] => /bitrix/images/main/smiles/5/icon_question\.gif
                            [description] => Вопрос
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern21] => Array
                        (
                            [code] => \:idea\:
                            [image] => /bitrix/images/main/smiles/5/icon_idea\.gif
                            [description] => Идея
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern22] => Array
                        (
                            [code] => \:\|
                            [image] => /bitrix/images/main/smiles/5/117\.png
                            [description] => Скептически
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern23] => Array
                        (
                            [code] => \:\-\|
                            [image] => /bitrix/images/main/smiles/5/117\.png
                            [description] => Скептически
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                )

            [defended_urls:protected] => Array
                (
                )

            [anchorSchemes:protected] => http|https|news|ftp|aim|mailto|file|tel|callto|skype|viber
            [userField:protected] => 
            [bMobile] => 
            [LAZYLOAD] => N
            [tagPattern:protected] => /([\s]+|^)#([^\s,\.\[\]<>]+)/is
            [allowImgExt] => gif|jpg|jpeg|png
            [pathToSmile] => 
            [parser_nofollow] => Y
            [link_target] => _blank
            [authorName] => 
            [pathToUserEntityType] => 
            [pathToUserEntityId] => 
            [ajaxPage] => /forum/?PAGE_NAME=message&FID=13&TID=3968&TITLE_SEO=3968
            [bPublic] => 
            [arFiles] => Array
                (
                )

            [arFilesParsed] => Array
                (
                )

            [arUserfields] => Array
                (
                )

            [userPath] => /forum/?PAGE_NAME=profile_view&UID=#user_id#
            [userNameTemplate] => 
            [MaxStringLen] => 50
        )

    [FILES] => Array
        (
        )

    [MESSAGE_FILES] => Array
        (
        )

    [NAV_RESULT] => _CMessageDBResult Object
        (
            [sNameTemplate] => 
            [result] => mysqli_result Object
                (
                    [current_field] => 0
                    [field_count] => 48
                    [lengths] => 
                    [num_rows] => 1
                    [type] => 0
                )

            [arResult] => Array
                (
                    [0] => Array
                        (
                            [ID] => 15724
                            [FORUM_ID] => 13
                            [TOPIC_ID] => 3968
                            [USE_SMILES] => Y
                            [NEW_TOPIC] => N
                            [APPROVED] => Y
                            [SOURCE_ID] => WEB
                            [POST_DATE] => 13.08.2009 19:52:16
                            [POST_MESSAGE] => Игорь добрый день!
помогите пожлуйста и прокоментируйте ситуацию.
Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.
Спасибо Вам большое
С уважением
Елена
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помогите пожлуйста и прокоментируйте ситуацию.
Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала  не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты.  Скажите пожалуйста, как правильно отразить данную операцию.
Спасибо Вам большое
С уважением
Елена
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уставный капитал

Елена Гость	#1 13.08.2009 19:52:16 Игорь добрый день! помогите пожлуйста и прокоментируйте ситуацию. Для формирования уставного капитала учредитель перечисляет денежные средства в евро. на момент зачисления денежных средст на валютный счет официальный курс НБ составлял 4,5. В этот же день, мы конвертируем полученные евро в нац.валюту по курсу 5.01 и поучаем неплохую прибыль от продажи валюты. Я сделала проводки и отразила формирование уставного капитала по курсу НБ, полученную прибыль отнесла в доход от курсовых разниц. Мне мой руководитель говорит, что я должна отразить формирование уставного капитала не по курсу НБ 4,5, а по курсу 5,01, и отражать доход по опреациям продажи валюты. Скажите пожалуйста, как правильно отразить данную операцию. Спасибо Вам большое С уважением Елена

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