haku: @author Rotenberg, W. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Rotenberg, W. |
| Otsikko: | Harmonization of foreign currency translation practices: Canadian treatment of long term monetary items |
| Lehti: | International Journal of Accounting
1998 : VOL. 33:4, p. 415-432 |
| Asiasana: | CURRENCY TRANSLATIONS CANADA |
| Kieli: | eng |
| Tiivistelmä: | The harmonization of accounting practices requires that local practices be restricted. An example is the outstanding proposal to change the Canadian accounting treatment of foreign debt. Proposed changes include elimination of the deferral and amortisation of translation adjustments; a uniquely Canadian accounting treatment that is now at odds with internationally accepted practices. The likely result will be greater recognition of translation adjustments in current earnings. |
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