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Accounting Standards and Company Law

  • Jeff Pearcy

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 The first exposure draft on the subject, ED21, was published in September 1977 but was superseded in October 1980 by ED27 and only in April 1983 was the accounting standard, SSAP 20, published.

Keywords

Cash Flow Foreign Currency Account Standard Spot Rate Equity Investment 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Jeff Pearcy 1984

Authors and Affiliations

  • Jeff Pearcy

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