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An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case
Iatridis, George Emmanuel - In: Review of Accounting and Finance 6 (2007) February, pp. 59-85
Purpose – This paper aims to assess the financial performance of firms that adopted or deferred the adoption of SSAP 20 “Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity, hedging, foreign currency loans,...
Persistent link: https://www.econbiz.de/10004987668
Cover Image
An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case
Emmanuel Iatridis, George - In: Review of Accounting and Finance 6 (2007) 1, pp. 59-85
Purpose – This paper aims to assess the financial performance of firms that adopted or deferred the adoption of SSAP 20 “Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity, hedging, foreign currency loans,...
Persistent link: https://www.econbiz.de/10014989527