search query: @indexterm EUROPEAN MONETARY SYSTEM / total: 608
reference: 157 / 608
| Author: | Ebeling, R. M. Kuschel, H. |
| Title: | Auswirkungen der dritten Stufe der Europäischen Währungs- union auf die "Währungsumrechnung" im Konzernabschluss |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1999 : VOL. 51:2, p. 173-192 |
| Index terms: | EUROPEAN MONETARY SYSTEM MONETARY INTEGRATION CONSOLIDATED ACCOUNTS GERMANY |
| Language: | ger |
| Abstract: | The inception of the Euro-currency system on 1st January, 1999 raises an important question of consolidated accounting in the case of a German parent company which possesses a (foreign) subsidiary that resides in the Euro-area - assu- ming that the two report in euro or in different currencies (euro or different national currencies, as denominations of the Euro) during the transition period from 1st January, 1999 to 31st December, 2001. The question is whether the assets and liabilities of such a subsidiary can be disclosed in the consolidated balance sheet of a German group without a "currency translation" or merely on the basis of a linear conversion. To deal with this issue, a model is constructed which provi- des an analysis of all values, differences and multipliers attributable to the Euro-currency system. |
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