国际会计准则第 21号外汇汇率变动的影响[文献翻译]

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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)EffectofchangesinexchangeratesofforeigncurrenciesObjectiveA

2、ninstitutionmayconductbusinessabroadintwodifferentways.Youcanmaketransactionsinforeigncurrencyormayhavebusinessabroad.Inaddition,theentitymayfileitsfinancialstatementsinaforeigncurrency.Thepurposeofthisruleistoprescribehowtheyareincorporatedinthefinancialstatementsofanentity,foreig

3、ncurrencytransactionsandbusinessabroad,andhowtoconvertthefinancialstatementstothepresentationcurrencyofchoice.Themainproblemsthatarisearethetypeortypesofchangetouseandhowtoreportontheeffectsofchangesinexchangerateswithinthefinancialstatements.DefinitionsOnegroupisthegroupformedbyth

4、eparentandallitssubsidiaries.Netinvestmentinaforeignoperationistheamountthatcorrespondstotheparticipationoftheentitythatsubmittedtheirfinancialstatementsinthenetassetsofthatbusiness.Foreigncurrency(orcurrency)isanycurrencyotherthanthefunctionalcurrencyoftheentity.Functionalcurrency

5、isthecurrencyoftheprimaryeconomicenvironmentinwhichtheentityoperates.Presentationcurrencyisthecurrencyinwhichthefinancialstatementsarepresented.Businessabroadisanentitydependentpartner,jointventureorbranchofthereportingentity,whoseactivitiesarebasedorcarriedoutinacountryoracurrency

6、differentfromthoseofthereportingentity.Currencymonetaryitemsarekeptincashandassetsandliabilitiestobereceivedorpaidbyafixedordeterminableamountofmonetaryunits.13Exchangerateistheratioofexchangebetweentwocurrencies.Endexchangerateistherateofexistingcashonthebalancesheetdate.Exchanger

7、atespotistheexchangerateusedintransactionswithimmediatedelivery.Fairvalueistheamountforwhichanassetcouldbeexchanged,canceledoraliability,amongstakeholdersanddulyinformedinatransactionconductedatarm'slength.InitialRecognition1.Aforeigncurrencytransactionisanytransactionwhosevalueisc

8、alledorrequireswindingupin