FASB Statement 52

FASB Statement 52 - Adjustment N/A Total gain or loss for...

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1 FASB Statement 52 BALANCE SHEET Integral Subsidiary (Temporal Method) Self-Sustaining Subsidiary (Current Method) ASSETS Cash Current Rate Current Rate Accounts Receivable Current Rate Current Rate Inventories Historic Rate Current Rate Fixed Assets Historic Rate Current Rate Accumulated Depreciation Historic Rate Current Rate LIABILITIES AND SHAREHOLDERS’ EQUITY Accounts Payable Current Rate Current Rate Long-term Debt Current Rate Current Rate Capital Stock Historic Rate Historic Rate Retaining Earnings Historic Rate Historic Rate Accumulated Translation
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Unformatted text preview: Adjustment N/A Total gain or loss for exchange rate fluctuations reflected here INCOME STATEMENT Integral Subsidiary (Temporal Method) Self-Sustaining Subsidiary (Current Method) Sales Average Rate Average Rate Expenses: Cost of Goods Sold Historic Rate Average Rate Depreciation Historic Rate Average Rate Other Average Rate Average Rate Taxes Average Rate Average Rate Translation gain (loss) Total gain or loss for exchange rate fluctuations reflected here Net Income...
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