文案chap010换算方法.pdfVIP

Chapter Outline ▪ Translation Methods ▪ FASB Statement 8 ▪ FASB Statement 52 ▪ International Accounting Standards ▪ Management of Translation Exposure ▪ Empirical ysis of the Change from FASB 8 to FASB 52 Translation Methods （换算方法） ▪ Current/Noncurrent Method （流动/非流 动项目法） ▪ M ary/Nonm ary Method （货币/非 货币项目法） ▪ Temporal Method （时态法） ▪ Current Rate Method （现行汇率法） Current/Noncurrent Method