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R. Leftwich (1981)
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreementsJournal of Accounting and Economics, 3
Lauren Kelly (1982)
Corporate lobbying and changes in financing or operating activities in reaction to FAS No. 8Journal of Accounting and Public Policy, 1
D. Collins, Michael Rozeff, D. Dhaliwal (1981)
The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas IndustryBehavioral & Experimental Finance
Australian Accounting Research Foundation (1983)
Foreign Currency TranslationExposure Draft
Australian Society of Accountants and The Institute of Chartered Accountants in Australia (1972)
Profit and Loss StatementsStatement of Accounting Standards A AS1
Robert Holthausen (1981)
Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-backJournal of Accounting and Economics, 3
D. W. Collins, M. S. Rozeff, D. S. Dhaliwal (1981)
The Economic Determinants of the Market Reaction to Proposed Mandatory Changes in the Oil and Gas Industry: A Cross Section AnalysisFinancial Executive
P. H. Eddey, F. Johnson (1982)
Exchange Rates, Foreign Borrowings and Profit DistortionJournal of Political Economy
R. M. Copeland, R. W. Ingram (1978)
An Evaluation of Accounting Alternatives for Foreign Currency TransactionsChartered Accountant in Australia
K. Cooper, D. Fraser, R. Richards (1978)
The Impact of SFAS #8International Journal of Accounting, Education and Research
F. Black, Myron Scholes (1973)
The Pricing of Options and Corporate LiabilitiesJournal of Political Economy, 81
Thomas Evans, W. Folks, Michael Jilling (1978)
The impact of statement of financial accounting standards no. 8 on the foreign exchange risk management practices of American multinationals : an economic impact study
Accounting standards and exposure drafts on foreign currency translation have differed in their recommended treatment of unrealised exchange gains and losses on long‐term monetary assets and liabilities of domestic firms denominated in foreign currencies. This paper compares the immediate recognition method (U.S. and U.K.) to the defer and amortise method (Australia and Canada) with respect to their effects on net income, asset and liability measurement. Reasons why management will be concerned with the financial statement effect of exchange rate changes are advanced and these, together with the empirical analysis of the competing accounting methods, help explain the evident support the Australian corporate sector has shown for the defer and amortise method.
Accounting & Finance – Wiley
Published: Nov 1, 1985
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