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- W4229755789 abstract "International Financial Reporting Standards (IFRS) governing the translation of foreign currency financial statements and the accounting for foreign currency transactions are found primarily in International Accounting Standards (IAS) 21, The Effects of Changes in Foreign Exchange Rates. The objective of IAS 21 is to prescribe how to include foreign currency transactions and foreign operations in the financial statements of an entity, and how to translate financial statements into a presentation currency. In accordance with IAS 21, the method used for translation of the foreign currency financial statements from the functional currency into the presentation currency is essentially what is commonly called the current (closing) rate method under US GAAP. The most commonly encountered need for translating foreign currency financial statements into the investor entity reporting currency is when the parent entity is preparing consolidated financial statements, and one or more of the subsidiaries have reported in their respective (local) currencies." @default.
- W4229755789 created "2022-05-11" @default.
- W4229755789 date "2017-03-04" @default.
- W4229755789 modified "2023-09-26" @default.
- W4229755789 title "Foreign Currency" @default.
- W4229755789 doi "https://doi.org/10.1002/9781119340256.ch23" @default.
- W4229755789 hasPublicationYear "2017" @default.
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