Completing the exchange rate determination in foreign currency accounting at seafarer exporters in Hai Phong city

This study analyzed the determination of exchange rates in the foreign currency accounting of seafarer exporters in Hai Phong city. Based on the study's findings, some solutions are proposed to improve the foreign currency accounting of seafarer exporters in the coming time. The study's survey revealed that most of these enterprises are still confused or have not determined the correct exchange rate accounting, including the book exchange rate and the actual transaction exchange rate. Therefore, it is necessary for seafarer exporters in Hai Phong to comply with foreign currency accounting standards and international practices.