Nowadays the participation of all states in the world economical circuit is an objective necessity. The complexity of global economy, the extremely strong incidence of technical progress, the diversification of the economic processes, the emphasizing of the interdependences between national economies, the extremely important advantages that can be obtained from international specialization (or the dangers to which those that prefer autarchy are exposed), are just a part of the causes and factors that have led to the generalization – at a planetary scale – of the international economical exchanges. In this field we include our study of analysis and presentation of foreign transactions, which have as a main characteristic the expressing in a foreign currency, can generate differences in the exchange rate between the time of the appearance of the external debt/liability and the time of recording or presentation in the financial statements of the unaccounted for until the end of the financial period.

import; export; accounting information; external price; risk (currency); financial statements; currency.