国际会计准则第 21号外汇汇率变动的影响【外文翻译】

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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)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