An empirical investigation into differences between companies that elected an early compliance with SFAS 52 and companies not electing an early compliance
The latest foreign currency translation standard, Statement of Financial Accounting Standard No. 52 (SFAS 52), promulgated in December of 1981, was issued in response to harsh criticisms of its predecessor, Statement of Financial Accounting Standard No. 8 (SFAS 8). Large foreign currency translation...
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Format: | Others |
Language: | en_US |
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Virginia Polytechnic Institute and State University
2015
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Online Access: | http://hdl.handle.net/10919/54449 |