Simas, Dalthan; Medeiros, Otavio De - EconWPA - 2005
This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely ….g. the Temporal and the Closing- rate Methods, as far as those methods are embodied in accounting standards which have been … Price Level Accounting is the best option. As for exchange rate fluctuations, the Closing Rate Method should be preferred …