TY  - BOOK
ED  - International Federation of Accountants
TI  - The effects of changes in foreign exchange rates
T2  - IFAC Public Sector Committee. Exposure Draft
AV  - HF 5601 .E96 199808 no.4
PY  - 1998///
CY  - New York, N.Y.
PB  - IFAC
KW  - Contabilidad
KW  - Tipo de cambio
N1  - 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
ER  -