Financial Reporting by United States Based Firms of Foreign Subsidiary Operations
Loading...
Authors
Ahlstrand, Robert V.
Issue Date
1970
Type
Thesis
Language
en_US
Keywords
Accounting , Financial reporting , Foreign subsidiaries , International business , United States of America
Alternative Title
Abstract
In this thesis we attempt to point out existing weaknesses in financial reporting practices of U.s. firms operating with foreign subsidiaries, and recommend alternative practices within the following framework: a) Consolidation principles, b) Translation of foreign accounts, c) Devaluation, and d) Reporting foreign exchange gains and losses. The solution to these problems will be found when currently accepted accounting practices are updated in the light of recent developments in international business practice.
Description
This thesis is being archived as a Digitized Shelf Copy for campus access to current students and staff only. We currently cannot provide this open access without the author's permission. If you are the author of this work and desire to provide it open access or wish access removed please contact the Wahlstrom Library to discuss permission.
Citation
R.V. Ahlstrand, "Financial Reporting by United States Based Firms of Foreign Subsidiary Operations", MBA dissertation, School of Business, Univ. of Bridgeport, Bridgeport, CT, 1970.