The effects of changes in foreign exchange rates /
The effects of changes in foreign exchange rates / International Federation of Accountants. - New York, N.Y. : IFAC, 1998. - 33 páginas ; 23 cm. - IFAC Public Sector Committee. Exposure Draft ; 4 .
Scope, 1 -- Definitions, 11 -- Foreign currency transactions, 13 -- Initial Recognition, 13 -- Reporting at Subsequent Reporting Dates, 19 -- Recognition of Exchange Differences, 21 -- Financial statements of foreign operations, 33 -- Classification of Foreign Operations, 33 -- Foreign Operations that are Integral to the Operations of the Reporting Entity, 37 -- Foreign Entities, 43 -- Disposal of a Foreign Entity 58 -- Change in the Classification of a Foreign Operation, 60 -- All changes in foreign exchange rates, 63 -- Tax Effects of Exchange Differences, 63 -- Disclosure, 64 -- Transitional provisions, 71 -- Effective date, 73.
Contabilidad.
Tipo de cambio.
HF 5601 / .E96 199808 no.4