Foreign Currency Translation by United States Multinational Corporations

Toward a Theory of Accounting Standard Selection
1. Auflage 2017
ISBN: 978-1-138-28095-3
Verlag: CRC Press

Buch, Englisch, 166 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 453 g

Reihe: Routledge Library Editions: Multinationals

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.

Autoren/Hrsg.

Gray, Dahli

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmenskommunikation
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft

Inhaltsverzeichnis

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

Über Autor(innen)

Dahli Gray