FASB 52 -- Foreign Currency Translations; Its Theoretical Underpinnings
Date of Submission
1987
Document Type
Thesis
Degree Name
Master of Science in Accounting
Department
Accounting
Advisor
Michael Rolleri
LCSH
Foreign exchange--Accounting
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1987 no. 7
Abstract
Table of Contents:
Introduction.
I. TRANSLATION METHODS Current Rate Method, Current Method, Monetary Method, Temporal Method, Net Investment Approach.
II. HISTORICAL RATE VERSUS CURRENT RATE
III. MONETARY NONMONETARY APPROACH Classification of Assets
IV. A COMPARISON OF STATEMENT NO. 8 AND STATEMENT NO. 52
V. THE FUNCTIONAL CURRENCY CONCEPT
VI . REMEASUREMENT
VII. THE TRANSLATION PROCESS
VIII. FOREIGN CURRENCY TRANSACTIONS Foreign Currency Transaction other than Foreign Exchange Contracts, Forward Exchange Contracts, Hedge of Identifiable Foreign Currency Commitment, Hedge of an Exposed Net Asset or Liability Position
CONCLUSION
BIBLIOGRAPHY
Recommended Citation
Puglia, Michael G., "FASB 52 -- Foreign Currency Translations; Its Theoretical Underpinnings" (1987). Master's Theses. 72.
https://digitalcommons.newhaven.edu/masterstheses/72