tailieunhanh - Accountants’ Handbook Special Industries and Special Topics 10th Edition_20

Tham khảo tài liệu 'accountants’ handbook special industries and special topics 10th edition_20', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | INDEX 17 OBS financing techniques c vii state and local accounting acquisition disposal h i classification l v depreciation c viii h h iv disposal retirement h iii turnover ratio c i Fixed income analysis Flow-through accounting d Forecasts see Financial statements prospective Foreclosed real estate assets m w vii Foreign Corrupt Practices Act FCPA i internal accounting control i ii payments to foreign officials i i Foreign currency see also Foreign currency cash flows Foreign currency translation cash flow hedges c c fair value hedges c net investment hedges Foreign currency cash flows balances e consolidating operations a determining exchange gain loss modified by SFAS No. 95 d exchange rate gains losses c presentation of effects of exchange rate changes of cash balance b transactions e translation of foreign operations case f Foreign currency translation assumptions concerning b disclosures concerning foreign operations i exchange rate selection h iii exclusion of transaction gains losses from income g deferral of transaction gains losses g ii treatment as translation adjustments g i forward exchange contracts f discounts or premiums on f i gains or losses on f ii income tax considerations h i intercompany profit eliminations h ii objectives of a pronouncements c tasks required for c adjustments c iv identifying functional currency c i measuring in functional currency c ii translation using current rate c iii translation of liabilities m treatment of foreign components or extensions of parent company operations d treatment of foreign currency transactions e Foreign exchange contracts x v Foreign operations analysis h Forensic accounting litigation consulting accountant s role in general a accountant