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Accounting Problems Of Foreign Currency Devaluations


Accounting Problems Of Foreign Currency Devaluations
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Accounting Problems Of Foreign Currency Devaluations


Accounting Problems Of Foreign Currency Devaluations
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Author : Gerhard G. Mueller
language : en
Publisher:
Release Date : 1957

Accounting Problems Of Foreign Currency Devaluations written by Gerhard G. Mueller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with categories.




Accounting Problems Arising From Devaluation Of Foreign Currencies


Accounting Problems Arising From Devaluation Of Foreign Currencies
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Author : American Institute of Accountants. Research Department
language : en
Publisher:
Release Date : 1949

Accounting Problems Arising From Devaluation Of Foreign Currencies written by American Institute of Accountants. Research Department and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1949 with Accounting categories.




Foreign Exchange Accounting And Its Current Problems


Foreign Exchange Accounting And Its Current Problems
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Author : Ronald D. Maus
language : en
Publisher:
Release Date : 1951

Foreign Exchange Accounting And Its Current Problems written by Ronald D. Maus and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1951 with categories.




Currency Devaluation In Developing Countries


Currency Devaluation In Developing Countries
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Author : Richard N. Cooper
language : en
Publisher: Princeton, N.J. : International Finance Section, Princeton University
Release Date : 1971

Currency Devaluation In Developing Countries written by Richard N. Cooper and has been published by Princeton, N.J. : International Finance Section, Princeton University this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Business & Economics categories.




Accounting Problems Of Doing Business Abroad


Accounting Problems Of Doing Business Abroad
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Author : Theodore L. Wilkinson
language : en
Publisher:
Release Date : 1962

Accounting Problems Of Doing Business Abroad written by Theodore L. Wilkinson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Corporations categories.




Management Accounting Problems In Foreign Operations


Management Accounting Problems In Foreign Operations
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Author : National Association of Accountants
language : en
Publisher:
Release Date : 1960

Management Accounting Problems In Foreign Operations written by National Association of Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1960 with Corporations categories.




Foreign Currency


Foreign Currency
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Author : Trevor Harris
language : en
Publisher:
Release Date : 2022

Foreign Currency written by Trevor Harris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with BUSINESS & ECONOMICS categories.


Foreign Currency: Accounting, Communication and Management of Risks furthers our collective understanding of the measurement and management of foreign currency exposure.



Foreign Currency Translation According To Ias 21 And Ias 39 In Consolidated Financial Statements Considering Intragroup Foreign Currency Hedging Strategies


Foreign Currency Translation According To Ias 21 And Ias 39 In Consolidated Financial Statements Considering Intragroup Foreign Currency Hedging Strategies
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Author : Chris Sebastian Heidrich
language : en
Publisher: diplom.de
Release Date : 2005-03-21

Foreign Currency Translation According To Ias 21 And Ias 39 In Consolidated Financial Statements Considering Intragroup Foreign Currency Hedging Strategies written by Chris Sebastian Heidrich and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-03-21 with Business & Economics categories.


Inhaltsangabe:Abstract: The paper deals with foreign currency translation under IAS/IFRS considering hedging strategies that help to minimize foreign currency exposures. It is broadly described, which currency exposures companies face, which basic hedging strategies exist and how they are accounted for in consolidated financial statements of international groups. After the foreign currency exposures are introduced and basic hedging strategies for each of these exposures are provided, the procedure of foreign currency translations according to IAS 21 (revised 2003) is introduced. The paper deals with the translation of transactions denominated in currencies other than the company s home currency as well as with the inclusion of foreign subsidiaries in the consolidated financial statements. Therefore, various examples are provided. As the topic of the thesis is foreign currency hedging, a closer look is taken on IAS 39 (revised 2003) which includes introduction of the three kinds of hedging and their accounting as required by IAS 39. Especially the links between IAS 21 and IAS 39 are pointed out and analyzed. Also the section dealing with IAS 39 provides various examples that make the reader understand the accounting and consolidation procedures. At the end, exposure drafts of the IASB dealing with IAS 39 are introduced and the possible effects are briefly mentioned. This paper also includes a case study, based on the example of a big Chilean incorporated Company. This case study provides the problems and possible solutions of foreign currency risks a real company faces as well as the related accounting issues. Furthermore, the case study shows, how foreign currency hedges are accounted for using other accounting principles (here Chilean GAAP) and which steps have to be taken to perform a reconciliation from Chilean GAAP to IFRS. As the thesis has been presented at a German university, all questions and important points are seen from both, a theoretic view and a practical view. It provides the reader a comprehensive knowledge of currency translation and hedge accounting and makes him able to understand where these two topics are linked and which problems related to this topic companies face when preparing (consolidated) financial statements under IFRS. Inhaltsverzeichnis:Table of Contents: AcknowledgementsI AbbreviationsV List of TablesVII 1.ntroduction1 2.Management of Foreign Currency Risks5 2.1Currency Exposures5 2.1.1General [...]



Early Accounting Problems Of Foreign Exchange


Early Accounting Problems Of Foreign Exchange
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Author : Raymond De Roover
language : en
Publisher:
Release Date : 1944

Early Accounting Problems Of Foreign Exchange written by Raymond De Roover and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1944 with categories.




International Accounting And Transnational Decisions


International Accounting And Transnational Decisions
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Author : S. J. Gray
language : en
Publisher: Butterworth-Heinemann
Release Date : 2014-05-20

International Accounting And Transnational Decisions written by S. J. Gray and has been published by Butterworth-Heinemann this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-20 with Business & Economics categories.


International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.