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ID:350831
大小:61.50 KB
页数:13页
时间:2017-07-26
《国际会计准则第 21号外汇汇率变动的影响【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译题目外币报表折算方法分析及中国的选择初探专业会计学外文题目EffectofChangesinExchageRatesofForeignCurrencies外文出处InternationalAccountingStandardNo21(IAS21)外文作者InternationalAccountingStandardsBoard13原文:InternationalAccountingStandardNo2(IAS2)Effectofchangesinexchangeratesofforeigncur
2、renciesObjectiveAninstitutionmayconductbusinessabroadintwodifferentways.Youcanmaketransactionsinforeigncurrencyormayhavebusinessabroad.Inaddition,theentitymayfileitsfinancialstatementsinaforeigncurrency.Thepurposeofthisruleistoprescribehowtheyareincorporatedinthefi
3、nancialstatementsofanentity,foreigncurrencytransactionsandbusinessabroad,andhowtoconvertthefinancialstatementstothepresentationcurrencyofchoice.Themainproblemsthatarisearethetypeortypesofchangetouseandhowtoreportontheeffectsofchangesinexchangerateswithinthefinancia
4、lstatements.DefinitionsOnegroupisthegroupformedbytheparentandallitssubsidiaries.Netinvestmentinaforeignoperationistheamountthatcorrespondstotheparticipationoftheentitythatsubmittedtheirfinancialstatementsinthenetassetsofthatbusiness.Foreigncurrency(orcurrency)isany
5、currencyotherthanthefunctionalcurrencyoftheentity.Functionalcurrencyisthecurrencyoftheprimaryeconomicenvironmentinwhichtheentityoperates.Presentationcurrencyisthecurrencyinwhichthefinancialstatementsarepresented.Businessabroadisanentitydependentpartner,jointventure
6、orbranchofthereportingentity,whoseactivitiesarebasedorcarriedoutinacountryoracurrencydifferentfromthoseofthereportingentity.Currencymonetaryitemsarekeptincashandassetsandliabilitiestobereceivedorpaidbyafixedordeterminableamountofmonetaryunits.13Exchangerateistherat
7、ioofexchangebetweentwocurrencies.Endexchangerateistherateofexistingcashonthebalancesheetdate.Exchangeratespotistheexchangerateusedintransactionswithimmediatedelivery.Fairvalueistheamountforwhichanassetcouldbeexchanged,canceledoraliability,amongstakeholdersanddulyin
8、formedinatransactionconductedatarm'slength.InitialRecognition1.Aforeigncurrencytransactionisanytransactionwhosevalueiscalledorrequireswindingupin
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