haku: @author Duangploy, O. / yhteensä: 3
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| Tekijä: | Duangploy, O. Owings, G. |
| Otsikko: | The compatibility of multicurrency accounting with functional currency accounting |
| Lehti: | International Journal of Accounting
1997 : VOL. 32:4, p. 441-462 |
| Asiasana: | ACCOUNTING CURRENCY FINANCE |
| Kieli: | eng |
| Tiivistelmä: | In today's high-tech and global economy, this study introduces multicurrency accounting as an effective tool to manage resources and compares its reporting capabilities with current generally accepted accounting principles. Further, it proposes a means to integrate multicurrency accounting into internal reporting and external reporting as supplemental disclosures. Multicurrency accounting has the merit of reflecting the true exposure position of each hard currency, in addition to the dollar-based consolidated financial statement. |
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