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Research on the Selection of Our Country Foreign Currency Statement Translation Method

Author: LuXinYu
Tutor: ZhangYiZhen
School: Shanxi University of Finance
Course: Accounting
Keywords: Economic globalization Multinational Currency translation The choice of conversion method
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 186
Quote: 0
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Abstract


Acceleration of the process of integration of the world economy and the rapid development of multinational companies, international range of accounting statements monetary expression and measurement issues put forward higher requirements, thus showing the necessity of foreign currency translation method of rational choice. From currency translation, as one of the problems of the financial accounting has always been of accounting theory and practice of community debate, the debate focused mainly on the choice of the foreign currency translation method. This shows that the foreign currency translation method research has a very important practical and theoretical significance. February 15, 2006, China's Ministry of Finance issued a new accounting standards, including \New foreign currency translation guidelines to select the translation method of foreign currency financial statements of convergence with the International Accounting Standards - current rate method, whether such a choice in line with the reality of contemporary China's multinational enterprises? Can not we give the benefit of transnational business enterprises in our country? With of these questions, the paper tries to explore the choice of method of foreign currency translation problem from a new perspective. This paper can be divided into three parts. First major Chapter 1 \The second most of the second, III and IV, which is the main part of this article, in which the second chapter of \basic assumptions guiding role of the analysis method selected currency translation accounting measurement theory, income theory as well as the exchange rate of the finance theory perspective, so as to arrive demonstrated results based on different theories are very different, even in the same theoretical under the framework, it is difficult to derive an absolute choice, logically consistent before and after the conclusion can not be derived theoretically; Chapter \The translation method of practice, practice elaborate other Western developed countries, foreign currency financial statements are translated at the same time, summed up the countries foreign currency translation practice attaches great importance to the conversion method \four chapters of \obtained Currency translation guidelines there are still to be the perfect place. The third Most Chapter \of the results of these principles under the guidance of China's current foreign currency translation methods - current rate method is the best choice, and finally some suggestions for China's foreign currency translation guidelines exist.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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