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The New US FAS No 52 on ForeignCurrency Translation
Accounting and Disclosure Issues
Defining and Reporting Exposure Under FAS No 52
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accounting adopt FAS aftertax Alcan Allowed—no limit Allowed—no balance bank basis billing borrowing Canadian dollars cash flows Comalco companies interviewed company's consolidated corporate treasury cost countries currency swap debt debt/equity ratio denominated Deutschemark dividends earnings economic exposure effect equity Eurocurrency evaluation exchange gains exchange rate exchange-rate export exposure management finance company financial executive financial statements firm foreign currencies foreign entity foreign subsidiaries foreign-currency transactions forward contracts French franc functional currency funds gains and losses gains or losses Germany hedge impact income statement intercompany loans intercompany transactions interest rate inventory investment leading and lagging limit Allowed—no limit local-currency long-term Massey-Ferguson million monetary Multilateral Netherlands Netherlands Antilles netting system pany parent company payables payment profit reinvoicing center reinvoicing company remit rency Repco reporting restatement sidiaries spot exchange rate swap Swiss franc tion transaction exposure translation adjustments translation gains