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Foreign Currency Translation by United States Multinational Corporations - Toward a Theory of Accounting Standard Selection (Hardcover)
Loot Price: R2,660
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Foreign Currency Translation by United States Multinational Corporations - Toward a Theory of Accounting Standard Selection (Hardcover)
Series: Routledge Library Editions: Multinationals
Expected to ship within 12 - 17 working days
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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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