Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity

Author(s)

• Financial Accounting Standards Board
• FASB Emerging Issues Task Force

Bibliographic Information

Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity

（Financial accounting series, no. 382 . FASB accounting standards update ; no. 2013-05）

Financial Accounting Standards Board of the Financial Accounting Foundation, c2013

Other Title

Parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity

Note

"An amendment of the FASB accounting standards codification"

"March 2013"

"a consensus of the FASB Emerging Issues Task Force"--Cover

Details

• NCID: BB12932764
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Norwalk, Conn.
• Pages/Volumes: 22 p.
• Size: 23 cm
• Subject Headings:
  • LCSH : Accounting -- Standards -- United States
• Parent Bibliography ID:
  • BA06862394