Foreign Currency Translation by United States Multinational Corporations

Toward a Theory of Accounting Standard Selection

Dahli Gray (Autor)

Buch | Hardcover

166 Seiten

2017
Routledge (Verlag)
9781138280953 (ISBN)

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In this book, first published in 1993, the author examines financial accounting regarding foreign currency translation for and by multinational corporations. This title will be of interest to students of business studies.

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.

Dahli Gray

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

Erscheinungsdatum	19.01.2017
Reihe/Serie	Routledge Library Editions: Multinationals
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	470 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-13	9781138280953 / 9781138280953
Zustand	Neuware