haku: @indexterm Accounting standards / yhteensä: 876
viite: 272 / 876
| Tekijä: | Kirsch, R. Becker-Dermer, D. |
| Otsikko: | Proposed revisions of international accounting standard No.21 and their implications for translation accounting in selected english-speaking countries |
| Lehti: | International Journal of Accounting Education and Research
1995 : VOL. 30:1, p. 1-24 |
| Asiasana: | INTERNATIONAL ACCOUNTING STANDARDS TRANSLATIONS |
| Kieli: | eng |
| Tiivistelmä: | On January 1, 1989, the International Accounting Standards Committee (IASC) published proposals to eliminate most of the choices of accounting treatments permitted under existing IASs, including the translation standard, IAS 21, Accounting for the Effects of Changes in Foreign Exchange Rates. Proposed revisions to the translation standard were put forth in E44, The Effects of Changes in Foreign Exchange Rates. |
SCIMA