Effects of change in the treatment of exchange differences: accounting and financial impact
<p>This article is based on a substantial change in the tax treatment of exchange differences of liabilities associated with the purchase of inventory and fixed assets. It aims to determine whether these changes have a significant impact on the interpretation of the main financial indicators o...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad del Pacífico
2015-12-01
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| Series: | Journal of Business |
| Subjects: | |
| Online Access: | http://revistas.up.edu.pe/index.php/business/article/view/807 |