Access

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

If you need an accessible version of this item please contact JSTOR User Support

Foreign Currency Translation and the Behavior of Exchange Rates

Robert G. Ruland and Timothy S. Doupnik
Journal of International Business Studies
Vol. 19, No. 3 (Autumn, 1988), pp. 461-476
Stable URL: http://www.jstor.org/stable/155136
Page Count: 16
  • More info
  • Cite this Item
If you need an accessible version of this item please contact JSTOR User Support
Foreign Currency Translation and the Behavior of Exchange Rates
Preview not available

Abstract

Two major controversies exist in the translation of foreign currency financial statements: (1) which translation method should be used, and (2) how should the resulting translation gain or loss be reported. This paper proposes and implements two criteria for resolving these issues in which the appropriate combination is determined by examining the behavior of exchange rates. Application of these criteria would yield translation policy substantially different from that required under current accounting rules.

Page Thumbnails

  • Thumbnail: Page 
461
    461
  • Thumbnail: Page 
462
    462
  • Thumbnail: Page 
463
    463
  • Thumbnail: Page 
464
    464
  • Thumbnail: Page 
465
    465
  • Thumbnail: Page 
466
    466
  • Thumbnail: Page 
467
    467
  • Thumbnail: Page 
468
    468
  • Thumbnail: Page 
469
    469
  • Thumbnail: Page 
470
    470
  • Thumbnail: Page 
471
    471
  • Thumbnail: Page 
472
    472
  • Thumbnail: Page 
473
    473
  • Thumbnail: Page 
474
    474
  • Thumbnail: Page 
475
    475
  • Thumbnail: Page 
476
    476