Foreign currency translation accounting : an application of statement 52
| buir.advisor | Muğan, Can Şimga | |
| dc.contributor.author | Tolun, Pınar | |
| dc.date.accessioned | 2016-07-01T11:12:20Z | |
| dc.date.available | 2016-07-01T11:12:20Z | |
| dc.date.issued | 1995 | |
| dc.description | Cataloged from PDF version of article. | en_US |
| dc.description.abstract | This thesis presents an application of the Statement of Financial Accounting Standards No. 52, Foreign Currency Translation process on financial statements of an importing firm in Turkey. As it requires in the statement it is assumed that the DM is the functional currency of the firm and its functional currency is its reporting currency. Temporal method of translation is applied in the remeasurement of financial statements. This method requires the use of both, historical and current rates depending on the characteristic of the accounts. All the translation gains and losses are taken into the income statement. However, the use of the temporal method of translation has changed the initial relationship among the accounts. The effect of the foreign currency translation on financial statements is analyzed and some recommendations are made. | en_US |
| dc.description.provenance | Made available in DSpace on 2016-07-01T11:12:20Z (GMT). No. of bitstreams: 1 0008352.pdf: 944360 bytes, checksum: 12617ef550ed0ebb61e81d14a7cbd62c (MD5) Previous issue date: 1995 | en |
| dc.description.statementofresponsibility | Tolun, Pınar | en_US |
| dc.format.extent | vi, 43 leaves | en_US |
| dc.identifier.itemid | BILKUTUPB041212 | |
| dc.identifier.uri | http://hdl.handle.net/11693/30100 | |
| dc.language.iso | English | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject.lcc | HF5686.I56 T65 1995 | en_US |
| dc.subject.lcsh | International business enterprises Accounting Standards. | en_US |
| dc.title | Foreign currency translation accounting : an application of statement 52 | en_US |
| dc.type | Thesis | en_US |
| thesis.degree.discipline | Business Administration | |
| thesis.degree.grantor | Bilkent University | |
| thesis.degree.level | Master's | |
| thesis.degree.name | MBA (Master of Business Administration) |
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