Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:affects |
multinational companies
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
foreign currency translation |
| gptkbp:category |
financial reporting
|
| gptkbp:fullName |
Financial Accounting Standard No. 52
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 52
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:releaseYear |
1981
|
| gptkbp:replacedBy |
FAS 8
|
| gptkbp:requires |
translation adjustments to be reported in equity
translation of foreign currency financial statements |
| gptkbp:status |
active
|
| gptkbp:translationMethod |
current rate method
|
| gptkbp:bfsParent |
gptkb:ASC_830
|
| gptkbp:bfsLayer |
7
|