The Impact of Foreign Currency Translation on Reporting during the Phase-in of SFAS No. 52 Academic Article

abstract

• This article examines the impact of the adoption of FASB Statement No. 52 on foreign currency reporting for multinational companies during the optional three-year adoption period (19811983). The results of the study suggest that early adoption of SFAS No. 52 for many companies was motivated by a favorable impact on income and earnings per share but that the relative rankings of the companies before and after SFAS No. 52 were not significantly affected.

authors

• Benjamin, James
• Grossman, Steven

published proceedings

• Journal of Accounting Auditing & Finance

author list (cited authors)

• Benjamin, J. J., Grossman, S. D., & Wiggins, C. E.

citation count

• 3

complete list of authors

• Benjamin, James J||Grossman, Steven D||Wiggins, Casper E

publication date

• January 1986

publisher

• SAGE Publications  Publisher

published in

• JAAF: Journal of Accounting Auditing and Finance  Journal

keywords

• Patient Safety

Digital Object Identifier (DOI)

• 10.1177/0148558x8600100302

start page

• 177

end page

• 184

volume

• 1

issue

• 3

URL

• http%3A%2F%2Fdx.doi.org%2F10.1177%2F0148558x8600100302