Possible Future Developments

Jeff Pearcy

Chapter 9 in How to Account for Foreign Currencies, 1984, pp 134-158 from Palgrave Macmillan

Abstract: Abstract We have seen in Chapter 8 that the effort put in to harmonising the UK and US accounting practices for foreign currencies has borne fruit in standards which are substantially similar. Therefore, it might be thought that the problems have been solved and effort should now be concentrated on implementing these standards internationally. Indeed, it will be a major advance in accounting practice if this can be achieved because the present diversity does undoubtedly hinder worldwide comparability of accounting statements.

Keywords: Exchange Rate; Cash Flow; Exchange Difference; Foreign Currency; Parent Company (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07111-1_10

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DOI: 10.1007/978-1-349-07111-1_10

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