Abstract
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 The first exposure draft on the subject, ED21, was published in September 1977 but was superseded in October 1980 by ED27 and only in April 1983 was the accounting standard, SSAP 20, published.
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© 1984 Jeff Pearcy
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Pearcy, J. (1984). Accounting Standards and Company Law. In: How to Account for Foreign Currencies. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07111-1_9
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DOI: https://doi.org/10.1007/978-1-349-07111-1_9
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07113-5
Online ISBN: 978-1-349-07111-1
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