Đang chuẩn bị liên kết để tải về tài liệu:
Financial Accounting Description Accountants_17

Tham khảo tài liệu 'financial accounting description accountants_17', 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 14.4 c vii state and local accounting acquisition disposal 32.4 h i classification 32.4 l v depreciation 32.4 c viii 32.4 h 32.4 h iv disposal retirement 32.4 h iii turnover ratio 14.4 c i Fixed income analysis 14.7 Flow-through accounting 22.3 d Forecasts see Financial statements prospective Foreclosed real estate assets 28.3 m 29.2 w vii Foreign Corrupt Practices Act FCPA 3.1 i internal accounting control 3.1 i ii payments to foreign officials 3.1 i i Foreign currency see also Foreign currency cash flows Foreign currency translation cash flow hedges 24.3 c 24.5 c fair value hedges 24.2 c net investment hedges 24.4 Foreign currency cash flows 12.4 balances 16.2 e consolidating operations 12.4 a determining exchange gain loss modified by SFAS No. 95 12.4 d exchange rate gains losses 12.4 c presentation of effects of exchange rate changes of cash balance 12.4 b transactions 12.4 e translation of foreign operations case 12.4 f Foreign currency translation 11.3 assumptions concerning 11.3 b disclosures concerning foreign operations 11.3 i exchange rate selection 11.3 h iii exclusion of transaction gains losses from income 11.3 g deferral of transaction gains losses 11.3 g ii treatment as translation adjustments 11.3 g i forward exchange contracts 11.3 f discounts or premiums on 11.3 f i gains or losses on 11.3 f ii income tax considerations 11.3 h i intercompany profit eliminations 11.3 h ii objectives of 11.3 a pronouncements 11.7 c tasks required for 11.3 c adjustments 11.3 c iv identifying functional currency 11.3 c i measuring in functional currency 11.3 c ii translation using current rate 11.3 c iii translation of liabilities 23.3 m treatment of foreign components or extensions of parent company operations 11.3 d treatment of foreign currency transactions 11.3 e Foreign exchange contracts 29.2 x v Foreign operations analysis 14.3 h Forensic accounting litigation consulting 44.1-44.10 accountant s role in general 44.6 a accountant