Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung
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- Husted, Steven & Kitchen, John, 1985. "Some Evidence on the International Transmission of U.S. Money Supply Announcement Effects," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 17(4), pages 456-466, November.
- Beaver, Wh & Wolfson, Ma, 1982. "Foreign-Currency Translation And Changing Prices In Perfect And Complete Markets," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 528-550.
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More about this item
Keywords
Foreign currency translation; capital maintenance; functional method; closing rate method; International Fisher Effect; Purchasing Power Parity;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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