国际会计准则---汇率变动的影响(外国英文资料).docVIP

国际会计准则---汇率变动的影响(国外英文资料) International accounting standards - the impact of exchange rate movements International accounting standards no. 21 200X revision The eye of There may be two ways of doing foreign currency activities, which may trade in foreign currencies or have foreign operations. In addition, entities may report their financial statements in foreign currency. The guidelines are designed to specify how foreign currency transactions and foreign operations are reflected in the financial statements of the entity, and how to convert financial statements into paper currencies. The main question is what exchange rate or currency to use and how to report the impact of currency movements in financial statements. The scope of This principle applies to: (1) the foreign currency transactions and balances accounting, but does not include the international accounting standards no. 39 - financial instruments: recognition and measurement of derivatives transactions and balances within the scope of; (2) the calculation of the operational achievements and financial conditions of foreign operations. These financial statements are included in the financial statements of the entity through merger, proportion, or through equity law; (3) to convert the business results of the entity and the financial situation into the paper currency. 39 (2) the international accounting standards, financial instruments: recognition and measurement of accounting involves many foreign currency derivatives, so these are excluded from the scope of the present standards. However, foreign currency derivatives, which are not included in the IAS39 range, such as some foreign-currency derivatives embedded in other contracts, are included within this guideline. In addition, if the entitys financial statements contain the amount of derivatives and other financial instruments, in the presentation of financial statements in foreign currency for the amount of reduced by the present standards specification.