Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection /
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 regar...
Clasificación: | Libro Electrónico |
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Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
London ; New York :
Routledge,
2017.
|
Colección: | Routledge library editions. Multinationals ;
v. 3 |
Temas: | |
Acceso en línea: | Texto completo |
Sumario: | 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. |
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Notas: | Originally published in 1993 by Garland Publishing, Inc. |
Descripción Física: | 1 online resource (143 pages) : illustrations |
Bibliografía: | Includes bibliographical references and index. |
ISBN: | 9781315271422 1315271427 9781351985031 1351985035 9781351985024 1351985027 9781351985017 1351985019 |