Full Text

FASB 52

John O'Connell


Subject Business and Management » International Management


Extract

This is an important accounting standard in the United States with regard to foreign financial transactions. The Financial Accounting Standards Board statement 52 explains how foreign exchange transactions must be accounted for on the books of US organizations. A tax expert is strongly recommended when dealing with foreign currency transaction accounting. Many countries have similar standards related to transactions in foreign currency. ( 1993 ). Financial Accounting and Corporate Reporting: A Casebook , 3rd edn. Homewood, IL : Irwin . ... log in or subscribe to read full text

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