国际财务管理 英文课件Chap010.pptVIP

FASBStatement52（财务会计准则委员会第52号公告）Themechanics[m?k?n?ks]oftheFASB52translationprocess（FASB52的换算过程）Functioncurrency（职能货币）Reportingcurrency（申报货币）Highlyinflationaryeconomies（高通货膨胀的经济体）TheMechanicsofFASBStatement52（FASB52的换算方法）Functioncurrency（职能货币）Thecurrencythatthebusinessisconductedin.（业务活动发生国的货币）ReportingcurrencyThecurrencyinwhichtheMNCpreparesitsconsolidatedfinancialstatements.（跨国公司编制合并财务报表时所采用的货币）TheMechanicsofFASBStatement52Two-stageprocess（两个步骤）First,determineinwhichcurrencytheforeignentitykeepsitsbooks.（第一，确定国外子公司用何种货币记账）Ifthelocalcurrencyinwhichtheforeignentitykeepsitsbooksisnotthefunctionalcurrency,remeasurementintothefunctionalcurrencyisrequired.（如果子公司采用当地货币记账，而该货币又不是其职能货币，则需要其职能货币重新计量）Second,whentheforeignentity’sfunctionalcurrencyisnotthesameastheparent’scurrency,theforeignentity’sbooksaretranslatedusingthecurrentratemethod.（第二，当国外子公司的职能货币与母公司不一致时，需用现行汇率法将以职能货币计量的账簿转换）CurrentRateTranslationParent’sCurrencyForeignentity’sbookskeptin?Parent’sCurrencyFunctionalCurrency?2.3LocalcurrencyTemporalRemeasurement2.1Parent’scurrency2NonparentCurrency2.2ThirdcurrencyTheMechanicsofFASBStatement521HighlyInflationaryEconomies（高通货膨胀经济体）Foreignentitiesarerequiredtoremeasurefinancialstatementsusingthetemporalmethod“asifthefunctionalcurrencywerethereportingcurrency.”（国外子公司需用时态法“把职能货币当成申报货币”重新计量财务报表）InternationalAccountingStandards（国际会计准则）SinceJanuary2005,allcompaniesdoingbusinessintheEuropeanUnionmustusetheaccountingstandardsdistributedbytheInternationalAccountingStandards[st?nd?dz]Board(IASB).（自2005年1月以来，在欧盟地区从事经营的所有企业都必须遵循国际会计标准局制定的会计准则）SimilartotheAmericanFASB,theIASBpublishesitstandardsinaseriesofpronouncementscalledInternationalFinancialReportingStandards.（类似于财务会计准则公告，国际会计标准局也发不了一系列被称为国际财务报告标准的公告）Italsoadoptedandmaintainsthepronouncementsoft