9781332274550 - performance measurement of foreign operations under floating exchange rates (classic reprint) di sharp, david j. (4 risultati)

- Brossura
Da: PBShop.store US, Wood Dale, IL, U.S.A.PBShop.store US
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EUR 25,52
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PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

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Da: PBShop.store UK, Fairford, GLOS, Regno UnitoPBShop.store UK
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EUR 24,65
EUR 3,81 spedizioneSpedito da Regno Unito a U.S.A.Quantità: 15 disponibili
PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.
Altre immagini- Brossura
- Print on Demand
Da: Forgotten Books, London, Regno UnitoForgotten Books
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EUR 16,04
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Paperback. Condizione: New. Print on Demand. This book critically examines the historic cost basis of accounting - known as the 'Statement of Financial Accounting Standards No. 52' - and its adoption and use in performance measurement for foreign operations under floating exchange rates. The author argues that the conventional a…ccounting treatment of foreign exchange gains and losses, and the similar treatment of translation, can lead to a biased measure of operating income. This is because historic cost accounting does not sufficiently adjust for inflation, and exchange rate movements under floating exchange rates are highly volatile. The author also examines the impact of the adoption of FAS 52 on internal control systems and finds that many multinational corporations potentially encourage non-optimal decisions by their use of reward systems and lack of consideration for the impact of FAS 52 on the measurement of net income and return on investment. The book concludes by highlighting the need for more objective accounting principles, and emphasising the significant role of the accounting profession in establishing such standards. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.

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Da: Buchpark, Trebbin, , GermaniaBuchpark
Contatta il venditoreVenditore con 5 stelleCondizione: Usato
EUR 19,59
EUR 105,00 spedizioneSpedito da Germania a U.S.A.Quantità: 1 disponibili
Condizione: Hervorragend. Zustand: Hervorragend | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.