外貨換算会計の現状と課題(会計,金融の国際化と企業経営)

概要

論文の詳細を見る
The problems of accounting associated with the foreign currency translation represent relatively new issues in the field of accounting. Of couse, they are rooted in the internationalization of business management and the increase in the multinational corporations characterized by the world-wide views. Since the financial statements of foreign subsidiaries are expressed by the local currency, translation to the currency of the host country is apparently indispensable. Under the present floating exchange rates system, it is important to select appropriate exchange rate to be applied for the translation of one currency to another. Naturally, fluctuations of the foreign exchange rate can lead to the foreign exchange rate risk. There are a number of ways in the foreign exchange translation such as the current-noncurrent method, the monetary-nonmonetary method, the current rate method, and the temporal method. We investigated how these methods were applied to the translation procedures in practice by taking the cases of U.S., and Japan.
日本大学の論文
1986-06-01