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





ISBN 9781138281004
Published July 5, 2018 by Routledge
166 Pages

 
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Book Description

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.

Table of Contents

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

 

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