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| Author: | Hamer, J.G. Kistler, L.H. |
| Title: | The statement of cash flows - an analysis of translation and remeasurement techniques for foreign subsidiaries |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:1, p. 29-42 |
| Index terms: | CASH FLOW SUBSIDIARY COMPANIES FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | Analysis of calculations for a statement of cash flows for foreign subsidiaries, where financial statements are combined with the US parent company. Provisions of US FASB Statements No.52 and 95. Translation and remeasurement. Cash flows. Five Tables and the Appendix illustrate the study. |
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