Foreign Currency Translation by United States Multinational Corporations Toward a Theory of Accounting Standard Selection Routledge Library Editions: Multinationals Series
Auteur : Gray Dahli
Multinational corporate managers, financial analysts, and accountants disagree on what constitutes the appropriate process of translating and consolidating foreign financial statements into US financial statements. In this book, first published in 1993, the author examines financial accounting regarding foreign currency translation for and by multinational corporations by developing: (a) an historical background for the topic, (b) a comparative analysis of two foreign currency translation accounting standards, (c) a topical review of relevant prior research, and (d) a study of multinational corporate managers? actions when they face a choice between two accounting standards. This title will be of interest to students of business studies.
Acknowledgments; Abstract; 1. Introduction 2. SFAS 52 in Perspective 3. SFAS 52 Compared to SFAS 8 4. Literature Review 5. Methodology 6. Results 7. Conclusions; Appendixes; References; Index
Date de parution : 01-2017
15.6x23.4 cm
Date de parution : 07-2018
15.6x23.4 cm
Disponible chez l'éditeur (délai d'approvisionnement : 14 jours).
Prix indicatif 35,19 €
Ajouter au panierThèmes de Foreign Currency Translation by United States... :
Mots-clés :
Foreign Currency Translation; Business; Translation Adjustment; Economics; United States Multinational Corporations; International; Current Rate Method; Foreign Currency; Accounting Standard; Multinationals; FAS; Foreign Currency Financial Statements; Net Translation; Exchange Rate; Foreign Exchange Rate; Financial Accounting Theory; Translation Methods; Income Statement; Monetary Accounts; FASB; Multinational Corporate Financial Statements; Functional Currency; Multinational Corporate Managers; Security Market Prices; Forward Exchange Contract; Historical Cost Principle; Financial Accounting Concepts; Temporal Method; Economic Exposure; Full Cost Method