Foreign Currency Translation and the Behavior of Exchange Rates

Robert G Ruland and Timothy S Doupnik
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Robert G Ruland: Northeastern University
Timothy S Doupnik: University of South Carolina

Journal of International Business Studies, 1988, vol. 19, issue 3, 476 pages

Abstract: Two major controversies exist in the translation of foreign currency financial statements: (1) which translation method should be used, and (2) how should the resulting translation gain or loss be reported. This paper proposes and implements two criteria for resolving these issues in which the appropriate combination is determined by examining the behavior of exchange rates. Application of these criteria would yield translation policy substantially different from that required under current accounting rules.© 1988 JIBS. Journal of International Business Studies (1988) 19, 461–476

Date: 1988
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