Foreign Currency Translation by United States Multinational Corporations : Toward a Theory of Accounting Standard Selection.

Mostrar otras versiones (1)
Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Gray, Dahli
Formato: Electrónico eBook
Idioma:Inglés
Publicado: London : Taylor and Francis, 2017.
Colección:Routledge Library Editions: Multinationals.
Temas:
Foreign exchange > Accounting > Standards > United States.
International business enterprises > Accounting > Standards.
Financial statements > Standards > United States.
Change > Comptabilité > Normes > États-Unis.
Entreprises multinationales > Comptabilité > Normes.
Financial statements > Standards
Foreign exchange > Accounting > Standards
International business enterprises > Accounting > Standards
United States
Acceso en línea:Texto completo

MARC

LEADER 00000cam a2200000Mi 4500
001 EBOOKCENTRAL_ocn972289860
003 OCoLC
005 20240329122006.0
006 m o d
007 cr |n|---|||||
008 170211s2017 enk o 000 0 eng d
040 |a EBLCP  |b eng  |e pn  |c EBLCP  |d YDX  |d NLE  |d OCLCF  |d OCLCQ  |d LOA  |d OCLCO  |d K6U  |d OCLCQ  |d OCLCO  |d OCLCL 
019 |a 971600219  |a 971956133  |a 972103502  |a 972205038  |a 972252830  |a 972395567  |a 972437571  |a 972551238  |a 972569935 
020 |a 9781351985024 
020 |a 1351985027 
020 |a 9781351985031 
020 |a 1351985035 
020 |z 113828095X 
020 |z 9781138280953 
029 1 |a AU@  |b 000061990139 
035 |a (OCoLC)972289860  |z (OCoLC)971600219  |z (OCoLC)971956133  |z (OCoLC)972103502  |z (OCoLC)972205038  |z (OCoLC)972252830  |z (OCoLC)972395567  |z (OCoLC)972437571  |z (OCoLC)972551238  |z (OCoLC)972569935 
043 |a n-us--- 
050 4 |a HG3853.7  |b .G739 2017 
082 0 4 |a 657.96 
049 |a UAMI 
100 1 |a Gray, Dahli. 
245 1 0 |a Foreign Currency Translation by United States Multinational Corporations :  |b Toward a Theory of Accounting Standard Selection. 
260 |a London :  |b Taylor and Francis,  |c 2017. 
300 |a 1 online resource (167 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Routledge Library Editions: Multinationals 
588 0 |a Print version record. 
505 0 |a Cover; Half Title; Title Page; Copyright Page; Original Title Page ; Original Copyright Page ; Table of Contents; List of Tables; List of Figures; Acknowledgements; Abstract; I. Introduction; II. SFAS 52 in Perspective; International Exchange Rate Volatility; World War I and the Gold Standard; 1920s and Exchange Rate Volatility; Volatility from the 1930s to the 1980s; International Investment Increases; Accounting Profession's Response; Translation Methods; Current/Noncurrent Method; Monetary/Nonmonetary Method; Temporal Method; Current Rate Method; Reporting Options; SFAS 8 Introduced. 
505 8 |a SFAS 8 CriticizedSFAS 8 Revised; III. SFAS 52 Compared to SFAS 8; Objective of Translation; Measurement Concept; Entity Concept; Realization versus Recognition; Translation Adjustments; Hedging; Foreign Exchange Exposure; Exchange Rate Selection; IV. Literature Review; Research Prior to the 1970s; Two Financial Accounting Concepts; Disclosure Concept; Realization Concept; Multinational Corporate Practices; Reported Earnings and Security Market Prices; Reported Earnings; Security Market Prices; Attitudes of Multinational Managers; Performance Evaluation; Future Research; V. Methodology. 
505 8 |a Major Research QuestionSupplementary Research Questions; Four Hypotheses; Dissertation Scope; Data Described; Criteria for Selecting Data; RH Four and SRQ Four; Data Characteristics; Research Design; Treatment of Data; Research Methodology Summarized; Historical Background; Relevant Research; SFAS 52 Compared to SFAS 8; Standard Selection; VI. Results; Research Results Summarized; Accounting Standard Selection; SRQ Four; Choice of Increased or Decreased Reported Earnings; RH Four; Change in Reported Earnings; Four Deviant Corporations; VII. Conclusions; Historical Background. 
505 8 |a SFAS 52 Compared to SFAS 8Prior Research; Accounting Standard Selection Theories; Future Research; Leverage; Percentage of Assets; Percentage of Sales; Change in Management; Discriminant Analysis; Impact on EPS; Appendixes; References; Index. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Foreign exchange  |x Accounting  |x Standards  |z United States. 
650 0 |a International business enterprises  |x Accounting  |x Standards. 
650 0 |a Financial statements  |x Standards  |z United States. 
650 6 |a Change  |x Comptabilité  |x Normes  |z États-Unis. 
650 6 |a Entreprises multinationales  |x Comptabilité  |x Normes. 
650 7 |a Financial statements  |x Standards  |2 fast 
650 7 |a Foreign exchange  |x Accounting  |x Standards  |2 fast 
650 7 |a International business enterprises  |x Accounting  |x Standards  |2 fast 
651 7 |a United States  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq 
776 0 8 |i Print version:  |a Gray, Dahli.  |t Foreign Currency Translation by United States Multinational Corporations : Toward a Theory of Accounting Standard Selection.  |d London : Taylor and Francis, ©2017  |z 9781138280953 
830 0 |a Routledge Library Editions: Multinationals. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=4799901  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL4799901 
938 |a YBP Library Services  |b YANK  |n 13415250 
938 |a YBP Library Services  |b YANK  |n 13449815 
994 |a 92  |b IZTAP 

Ejemplares similares