000			01361nam a2200229 4500
001			00000000000000001490
005			20230312185409.0
008			100101s19981998-us g 001 0 engsd
040			_aDO-SdBDB _bspa _cDO-SdBDB
041			_aeng
043			_a-us
050			_aHF 5601 _b.E96 199808 no.4
110			_aInternational Federation of Accountants
245			_aThe effects of changes in foreign exchange rates / _cInternational Federation of Accountants.
260			_aNew York, N.Y. : _bIFAC, _c1998.
300			_a33 páginas ; _c23 cm.
490			_aIFAC Public Sector Committee. Exposure Draft ; _v4
505			_aScope, 1 -- _tDefinitions, 11 -- _tForeign currency transactions, 13 -- _tInitial Recognition, 13 -- _tReporting at Subsequent Reporting Dates, 19 -- _tRecognition of Exchange Differences, 21 -- _tFinancial statements of foreign operations, 33 -- _tClassification of Foreign Operations, 33 -- _tForeign Operations that are Integral to the Operations of the Reporting Entity, 37 -- _tForeign Entities, 43 -- _tDisposal of a Foreign Entity 58 -- _tChange in the Classification of a Foreign Operation, 60 -- _tAll changes in foreign exchange rates, 63 -- _tTax Effects of Exchange Differences, 63 -- _tDisclosure, 64 -- _tTransitional provisions, 71 -- _tEffective date, 73.
650	1	4	_aContabilidad.
650	2	4	_aTipo de cambio.
942			_cCG
999			_c61205 _d61205