search query: @author Evans, T. / total: 3
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Author: | Kirsch, R. Evans, T. |
Title: | The implementation of SFAS 52: did the functional currency approach prevail? |
Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:1, p. 20-33 |
Index terms: | IMPLEMENTATION CURRENCY ACCOUNTING |
Language: | eng |
Abstract: | This paper examines whether the foreign environments actually influenced the functional currency determination process of SFAS 52. The results show both a regional effect and a differential effect across regions. Thus , in this unique case where the implementation of a domestic accounting standard relies pivotally on the perception of foreign environments, the authors' results suggest that this process is working as the asserters of SFAS 52 expected. |
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