Under the U.S. method of translation procedures, if the financial statements of the foreign subsidiary of a U.S. company are maintained in U.S. dollars,

Under the U.S. method of translation procedures, if the financial statements of the foreign subsidiary of a U.S. company are maintained in the local currency, and the local currency is the functional currency, then

A major problem for international foreign currency transaction is that FASB and the International Accounting Standards Committee (IASC. do NOT use the same basic translation procedure.

If the parent firm and all subsidiaries denominate all exposed assets and liabilities in the parent's reporting currency this will …….. exposure but each subsidiary would have ………. exposure.

The dominant currency used by a subsidiary in its day-to-day operations is known as its ……… currency.

U.S. multinational firms must use ……… as their functional currency.

If the European subsidiary of a U.S. firm has net exposed assets of euro 500,000, and the euro drops in value from $1.40/euro to $1.30/euro the U.S. firm has a translation…….. .

When using FASB-52, translated gains and losses due to changes in foreign currency values are usually reported as………… .

If a European subsidiary of a U.S. firm has net exposed liabilities of euro 500,000, and the euro increases in value from $1.30/euro to $1.35/euro then the U.S. firm has a translation ……….. .

Theo hiệu ứng Fisher quốc tế, hai quốc gia có mức lãi suất danh nghĩa khác nhau là do

Công ty Yellow tại Mỹ có một công ty con tại Anh. Dự kiến trong 2 năm tới đồng bảng 7 Anh sẽ tăng giá so với đồng USD. Cấu trúc vốn của công ty con tại Anh sẽ thay đổi như thế nào?