Translation of Financial Statements

Preprint OPEN
Dalthan Simas; Otavio De Medeiros;
  • Subject: financial statements, translation, international accounting, exchange rate
    • jel: jel:G

This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Clo... View more
  • References (45)
    45 references, page 1 of 5

    Adler, M.; Lehmann, B.; Deviations from Purchasing Power Parity in the Long Run; Journal of Finance; v28 n5; December, 1983.

    Aggarwal, R; Baker, J. C.; Using Foreign Subsidiary Accounting Data: A Dilemma for the Multinational Corporation; Columbia Journal of World Business; v10 n3; Fall, 1975.

    Barrett, M. E.; Spero, L. L.; Accounting Determinants of Foreign Exchange Gains and Losses; Financial Analysts Journal; March-April, 1975.

    Beaver, W.; Wolfson, M.; Foreign Currency Translation Gains and Losses: What effect Do They Have and What Do They Mean?; Financial Analysts Journal; March-April, 1984.

    Bellamy, S; Foreign Currency Translation; Australian Accountant; May, 1989.

    Benjamin, J. J.; Grossman, S. D.; Wiggins, C. E.; The Impact of Foreign Currency Translation on Reporting During the Phase-in of SFAS No. 52; Journal of Accounting, Auditing & Finance; v1 n3; Summer, 1986.

    Brown, B. C.; Brandi, J. T.; Security Price Reactions to Changes in Foreign Currency Translation Standards; Journal of Accounting; Auditing and Finance; v1 n3; Summer, 1986.

    Brown, P. B.; Lowen T.; On Second Thought...; Forbes; May 24, 1982.

    Canterbery, E. R.; Madura, J; Commercial Use of the SDR; Columbia Journal of World Business; v17 n4; Winter, 1982.

    Chen, Al Y. S; Comiskey, E. E.; Mulford, C. W.; Foreign Currency Translation and Analyst Forecast Dispersion: Examining the Effects of Statement of Financial Accounting Standards No. 52; Journal of Accounting and Public Policy; v 9; 1990.

  • Metrics
Share - Bookmark