The effects of changes in foreign exchange rates / International Federation of Accountants.
Tipo de material:
TextoIdioma: Inglés Series IFAC Public Sector Committee. IPSAS ; 4Detalles de publicación: New York, N.Y. : IFAC, 2000.Descripción: 26 páginas ; 23 cmTema(s): Clasificación LoC:- HF 5601 .E96 200005 no.4
Contenidos:
Objective, 1 -- Scope, 1 -- Definitions, 9 -- Foreign currency transactions, 161 -- Initial Recognition, 16 -- Reporting at Subsequent Reporting Dates, 20 -- Recognition of Exchange Differences, 22 -- 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, 41 -- Change in the Classification of a Foreign Operation, 57 -- All changes in foreign exchange rates, 60 -- Tax Effects of Exchange Differences, 60 -- Disclosure, 61 -- Transitional provisions, 66 -- Effective date, 67 -- Comparison with ias 21.
| Tipo de ítem | Biblioteca actual | Signatura | Estado | Fecha de vencimiento | Código de barras |
|---|---|---|---|---|---|
| Monografía - Colección General | SUCURSAL JUAN PABLO DUARTE Estantería | HF 5601 .E96 200005 (Navegar estantería(Abre debajo)) | Disponible | 1037750 |
Objective, 1 -- Scope, 1 -- Definitions, 9 -- Foreign currency transactions, 161 -- Initial Recognition, 16 -- Reporting at Subsequent Reporting Dates, 20 -- Recognition of Exchange Differences, 22 -- 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, 41 -- Change in the Classification of a Foreign Operation, 57 -- All changes in foreign exchange rates, 60 -- Tax Effects of Exchange Differences, 60 -- Disclosure, 61 -- Transitional provisions, 66 -- Effective date, 67 -- Comparison with ias 21.
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