Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity

CiNii 所蔵館 1館

書誌事項

タイトル
"Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity"
出版者
  • Financial Accounting Standards Board of the Financial Accounting Foundation
出版年月
  • c2013
書籍サイズ
23 cm
タイトル別名
  • Parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity

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注記

"An amendment of the FASB accounting standards codification"

"March 2013"

"a consensus of the FASB Emerging Issues Task Force"--Cover

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