Foreign Currency Translation by United States Multinational Corporations: Toward a Theory of Accounting Standard Selection, 1st Edition (Paperback) book cover

Foreign Currency Translation by United States Multinational Corporations

Toward a Theory of Accounting Standard Selection, 1st Edition

By Dahli Gray

Routledge

162 pages

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Paperback: 9781138281004
pub: 2018-07-16
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pub: 2017-01-13
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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

About the Series

Routledge Library Editions: Multinationals

The volumes in this set, originally published between 1955 and 1993, draw together research by leading academics in the area of multinationals and provides a rigorous examination of related key issues. The volumes examine foreign investment and currency translation, environmental control issues and the impact of multinationals on the British economy. This set will be of particular interest to students of business studies.

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS007000
BUSINESS & ECONOMICS / Business Communication / General
BUS035000
BUSINESS & ECONOMICS / International / General
BUS069000
BUSINESS & ECONOMICS / Economics / General