国际会计准则第 21号外汇汇率变动的影响[文献翻译].docVIP

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Effect of Changes in Exchage Rates of Foreign Currencies 外文出处 International Accounting Standard No 21 (IAS 21) 外文作者 International Accounting Standards Board 原文： International Accounting Standard No 2 (IAS 2) Effect of changes in exchange rates of foreign currencies Objective An institution may conduct business abroad in two different ways. You can make transactions in foreign currency or may have business abroad. In addition, the entity may file its financial statements in a foreign currency. The purpose of this rule is to prescribe how they are incorporated in the financial statements of an entity, foreign currency transactions and business abroad, and how to convert the financial statements to the presentation currency of choice. The main problems that arise are the type or types of change to use and how to report on the effects of changes in exchange rates within the financial statements. Definitions One group is the group formed by the parent and all its subsidiaries. Net investment in a foreign operation is the amount that corresponds to the participation of the entity that submitted their financial statements in the net assets of that business. Foreign currency (or currency) is any currency other than the functional currency of the entity. Functional currency is the currency of the primary economic environment in which the entity operates. Presentation currency is the currency in which the financial statements are presented. Business abroad is an entity dependent partner, joint venture or branch of the reporting entity, whose activities are based or carried out in a country or a currency different from those of the reporting entity. Currency monetary items are kept in cash and assets and liabilities to be received or paid by a fixed or determinable amount of monetary un