Methodological aspects of accounting for import operations in the countries of the Eurasian economic union

Purpose of the study. In the context of the structural and international development of the economy, import trade operations occupy a special place in the economy of the Republic of Kazakhstan. Recently, there has been a tendency for domestic organizations and companies to integrate into foreign trade services at a high level. We all know that the provision of domestic production and service businesses with the necessary raw materials is carried out by importing from far and near countries. Due to the still incorrect practice of carrying out import operations and the correct reflection in accounting and tax accounting, business entities face certain difficulties associated with carrying out import operations in accounting.
A properly organized methodology for accounting for general import trade operations should be aimed at reliably, correctly and objectively reflecting the financial result of the company and the existing operations and their results during the reporting period.
The purpose of the study is to determine the most effective methods of accounting by studying the aspects of accounting for import transactions in accordance with the requirements of International Financial Reporting Standards (IFRS) and the specifics of the tax code, one of the most complex and controversial accounting objects in accounting practice during the complex and volatile development of the economy.
Research methodology. When executing the article, monographic research methods, accounting methods, and economic analysis methods were used.
Originality / value of the study. The result of the study of this topic is distinguished by the methods of correct reflection in financial accounting and tax accounting of the results of initial recognition, assessment, subsequent assessment, release into production, sales of raw materials and materials, goods and assets received from the EAEU countries.

Results of the study. In the literature review section of the research work, the works of domestic and foreign scientific practitioners on import operations are studied and author's recommendations for import operations are given. The main part of the article defines the procedure for initial recognition and evaluation of imported goods and raw materials, avtivs, procedures for determining their prices, procedures for accounting for Value Added Tax on imports.

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