第一章chapter_1概述.pptVIP

* * * * external reporting issues include: Does translation from one set of measurement rules to another change the information content of the original message? Should accounts of foreign operations be translated to parent currency when consolidated statements are prepared? Which exchange rates should be employed when translating from one currency to another? internal reporting issues include: Which exchange rates should be used for budgeting purposes? Should foreign managers be evaluated in terms of parent currency or the local currency of the country in which the manager operates? Which pric