Download or read book Foreign Exposure and Financial Reporting written by Trond Kubberud and published by . This book was released on 1976 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Accounting and Financial Reporting written by Norlin G. Rueschhoff and published by Greenwood. This book was released on 1976 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Changes in Foreign Exchange Rates written by and published by . This book was released on 2002 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in the Foreign Exchange Market written by Ian J. Martin and published by Lexis Law Publishing (Va). This book was released on 1987 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The foreign exchange market; Foreign currency exposure; Exposure management; The financial reporting environment; An accounting overview; Foreign currency Transactions; Balance sheet translation; ...
Download or read book International Accounting written by Shahrokh M. Saudagaran and published by CCH. This book was released on 2009 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Policies for the Multinational Company written by Raj Aggarwal and published by Greenwood. This book was released on 1976 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph on the management of foreign exchange as an increasingly important aspect of financial policy of multinational enterprises - seeks to protect foreign investment from losses due to exchange rate fluctuations by examining current economic theory and practice in this field and by developing a model specifying optimal strategy. Bibliography pp. 117 to 155, graphs, references and statistical tables.
Download or read book International Accounting and Reporting written by Thomas G. Evans and published by Cengage Learning. This book was released on 1999 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managing Foreign Exchange Exposure written by Donald H. Drury and published by Hamilton, Ont. : Society of Management Accountants of Canada. This book was released on 1985 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Foreword: Managers of companies with international dealings, either in the form of selling or buying goods to and from other countries, or the possession of assets in other countries must manage their foreign exchange exposure. In this study, the aulthors survey Canadian companies to determine the practice and extent of company policies in such areas as: a) the centrailization of foreign exchange risk programs, b) executives' responsibility, c) managerial tasks associated with the exchange risk management function, d) perceived trends, problems encountered and attitudes expressed toward the exchange risk management function. In addition to reporting the practices of Canadian corporations the authors provide a brief historical background of currency exchange, an explanation of management techniques for reducing or coverning exchange risk, a discussion of the internal and external measurement criteria and financial reporting systems and thieir own opinions of the best method to manage foreign exchange exposure.
Download or read book Corporate Foreign Exchange Risk Management written by Lars Oxelheim and published by John Wiley & Sons. This book was released on 2020-02-03 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical and accessible guide that demystifies ForEx risk for managers in all areas of business Virtually any organisation active in the global economy is impacted by fluctuations in foreign exchange (FX or ForEx) markets. Managers need to understand this increasingly complex issue and measure their firm’s exposure to risk. Corporate Foreign Exchange Risk Management is an in-depth yet accessible guide on effective ForEx exposure management. Designed for professionals responsible for managing a profit & loss or balance sheet influenced by ForEx fluctuations, it enables risk managers to navigate the interconnected worlds of financial management and economics. This innovative guide integrates academic discussion of the economics of risk management decisions and pragmatic advice for various situations in which performance measures affected by accounting standards are paid considerable attention. Readers are provided with the tools and knowledge required to handle a broad range of issues related to ForEx risk management. Clear, non-technical chapters demystify concepts that often appear complicated and confusing to managers. Written by globally-recognised experts in corporate finance, risk management and international business, this book: Employs a reader-friendly narrative style to explain complex concepts Provides a clear, actionable risk management strategy which can be used in a variety of businesses Places all concepts in relatable, real-world contexts Explains important academic research to practitioners in plain English Includes effective pedagogical tools and explanations, straightforward examples and end-of-chapter summaries which highlight key points Corporate Foreign Exchange Risk Management is a must-read for any manager who deals with corporate exposure to ForEx risk, as well as analysts wishing to better understand the relation between corporate performance and ForEx fluctuations and students of corporate risk management.
Download or read book The Impact of Globalization on Management and Financial Reporting written by Eugene E. Comiskey and published by . This book was released on 1996 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exposure Draft of Proposed Improvements to International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Foreign Currency Translation by United States Multinational Corporations written by Dahli Gray and published by Routledge. This book was released on 2017-02-03 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational corporate managers, financial analysts, and accountants disagree on what constitutes the appropriate process of translating and consolidating foreign financial statements into US financial statements. In this book, first published in 1993, the author examines financial accounting regarding foreign currency translation for and by multinational corporations by developing: (a) an historical background for the topic, (b) a comparative analysis of two foreign currency translation accounting standards, (c) a topical review of relevant prior research, and (d) a study of multinational corporate managers’ actions when they face a choice between two accounting standards. This title will be of interest to students of business studies.
Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing. This book was released on 2016-09-12 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Download or read book International Accounting written by Frederick D. S. Choi and published by Prentice Hall. This book was released on 1992 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: This introduction to International Accounting is written from an accounting perspective rather than a legal, socioeconomic, or multinational business perspective.
Download or read book International Financial Reporting written by Clare B. Roberts and published by Pearson Education. This book was released on 2005 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure. Key Features Chapters on research in international accounting, commended by users of previous editions. Coverage of use of accounting information by global market participants. Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart. A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS. New to this edition Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act. Focus on the whole annual report including narrative reporting The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement. International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen. She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. She received the British Accounting Association's Distinguished Academic Award in 2005. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).
Download or read book Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies written by Chris Sebastian Heidrich and published by diplom.de. This book was released on 2005-03-21 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: The paper deals with foreign currency translation under IAS/IFRS considering hedging strategies that help to minimize foreign currency exposures. It is broadly described, which currency exposures companies face, which basic hedging strategies exist and how they are accounted for in consolidated financial statements of international groups. After the foreign currency exposures are introduced and basic hedging strategies for each of these exposures are provided, the procedure of foreign currency translations according to IAS 21 (revised 2003) is introduced. The paper deals with the translation of transactions denominated in currencies other than the company s home currency as well as with the inclusion of foreign subsidiaries in the consolidated financial statements. Therefore, various examples are provided. As the topic of the thesis is foreign currency hedging, a closer look is taken on IAS 39 (revised 2003) which includes introduction of the three kinds of hedging and their accounting as required by IAS 39. Especially the links between IAS 21 and IAS 39 are pointed out and analyzed. Also the section dealing with IAS 39 provides various examples that make the reader understand the accounting and consolidation procedures. At the end, exposure drafts of the IASB dealing with IAS 39 are introduced and the possible effects are briefly mentioned. This paper also includes a case study, based on the example of a big Chilean incorporated Company. This case study provides the problems and possible solutions of foreign currency risks a real company faces as well as the related accounting issues. Furthermore, the case study shows, how foreign currency hedges are accounted for using other accounting principles (here Chilean GAAP) and which steps have to be taken to perform a reconciliation from Chilean GAAP to IFRS. As the thesis has been presented at a German university, all questions and important points are seen from both, a theoretic view and a practical view. It provides the reader a comprehensive knowledge of currency translation and hedge accounting and makes him able to understand where these two topics are linked and which problems related to this topic companies face when preparing (consolidated) financial statements under IFRS. Inhaltsverzeichnis:Table of Contents: AcknowledgementsI AbbreviationsV List of TablesVII 1.ntroduction1 2.Management of Foreign Currency Risks5 2.1Currency Exposures5 2.1.1General [...]
Download or read book Exposure Draft of Proposed Improvements to International Accounting Standards written by International Accounting Standards Board and published by . This book was released on 2002 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:
