Accounting Standards and Company Law

  • Jeff Pearcy


The accounting treatment of foreign currencies and exchange differences has received much attention in recent years in both the UK and North America. In the UK there has until recently been no standardisation of practice, either by way of accounting standards or company law. The first exposure draft on the subject, ED21, was published in September 1977 but was superseded in October 1980 by ED27 and only in April 1983 was the accounting standard, SSAP 20, published.


Cash Flow Foreign Currency Account Standard Spot Rate Equity Investment 
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© Jeff Pearcy 1984

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  • Jeff Pearcy

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