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The importance of choosing the functional currency in translating the financial statements of foreign units : the case study of schlumberger, Algeria
Author
Source
Journal of Economics and Management
Issue
Vol. 2017, Issue 17 (31 Dec. 2017), pp.50-75, 26 p.
Publisher
Ferhat Abbas University of Setif 1 Faculty of Economic Commerce and Management
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Topics
Abstract AR
أن أهم المشاكل المحاسبية التي تؤثر على الممارسة المحاسبية على مستوى الشركات متعددة الجنسيات، يكمن في إعداد البيانات المالية لجميع الفروع و الوحدات الأجنبية بعمله الذي يعكس معظم نشاطه الاقتصادي، و هو العملة الوظيفية، مما جعل هذه الوحدات الأجنبية أمام مشكلة اختيار العملة الوظيفية و تبرير هذا الاختيار لإعداد البيانات المالية الموجهة إلى الشركة.
Abstract EN
The most important accounting problems that affect the accounting practice at the level of multinational companies is the preparation of financial statements for all branches and foreign units in a currency that reflects the majority of its economic activity, which is the functional currency, which made the foreign units in front of the problem of choosing the functional currency and the justification for this choice to prepare financial statements directed to the company
American Psychological Association (APA)
Barbari, Muhammad Amin. 2017. The importance of choosing the functional currency in translating the financial statements of foreign units : the case study of schlumberger, Algeria. Journal of Economics and Management،Vol. 2017, no. 17, pp.50-75.
https://search.emarefa.net/detail/BIM-847305
Modern Language Association (MLA)
Barbari, Muhammad Amin. The importance of choosing the functional currency in translating the financial statements of foreign units : the case study of schlumberger, Algeria. Journal of Economics and Management No. 17 (2017), pp.50-75.
https://search.emarefa.net/detail/BIM-847305
American Medical Association (AMA)
Barbari, Muhammad Amin. The importance of choosing the functional currency in translating the financial statements of foreign units : the case study of schlumberger, Algeria. Journal of Economics and Management. 2017. Vol. 2017, no. 17, pp.50-75.
https://search.emarefa.net/detail/BIM-847305
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 74-75
Record ID
BIM-847305