haku: @indexterm CONSOLIDATED ACCOUNTS / yhteensä: 89
viite: 34 / 89
| Tekijä: | Khrouz, F. Vlasselaer, M. M. |
| Otsikko: | Approche critique globale de la comptabilite en devises des groupes multinationaux. |
| Lehti: | Revue Francaise de Gestion
1990 : JAN-FEB, 77, p. 54-61 |
| Asiasana: | INTERNATIONAL ACCOUNTING MULTINATIONAL COMPANIES EXCHANGE RATES CONSOLIDATED ACCOUNTS |
| Kieli: | fre |
| Tiivistelmä: | Multinational groups that are induced to present consolidated financial accounts run two exchange risks during this operation: an operational and a structural risk. The nine key questions concerning foreign currency accounting that confront controllers of these groups are identified, and the responses generally adopted are evaluated. Then a synthetic approach is used to consider the consequences of management decision on currency reporting for balance sheets, operating results and financing sources. Finally a coherent treatment of transactions done in foreign currencies and the conversion of financial statements of foreign subsidiaries of groups is proposed. |
SCIMA