The effects of changes in foreign exchange rates / International Federation of Accountants.
Tipo de material:
TextoIdioma: Inglés Series IFAC Public Sector Committee. Exposure Draft ; 4Detalles de publicación: New York, N.Y. : IFAC, 1998.Descripción: 33 páginas ; 23 cmTema(s): Clasificación LoC:- HF 5601 .E96 199808 no.4
Contenidos:
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.
| Tipo de ítem | Biblioteca actual | Signatura | Estado | Fecha de vencimiento | Código de barras |
|---|---|---|---|---|---|
| Monografía - Colección General | SUCURSAL JUAN PABLO DUARTE Estantería | HF 5601 .E96 199808 (Navegar estantería(Abre debajo)) | Disponible | 1023501 | |
| Monografía - Colección General | SUCURSAL JUAN PABLO DUARTE Estantería | HF 5601 .E96 1998 (Navegar estantería(Abre debajo)) | Disponible | 1023500 |
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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.
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