December 2015
Intermediate to advanced
313 pages
16h 2m
English
Content preview from International Business, 2nd Edition by Pearson
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International Finance and Accounting 247
entities, they are not separate economic entities. The consolidated financial statements acknowledge the
economic interdependence of the parent and its subsidiaries.
The consolidated financial statements include only:
■ Assets
■ Liabilities
■ Revenues
■ Expenses with external third parties
Translation is the process of the restating of assets and liabilities in a particular currency into another
one for accounting purposes.
There are four methods of translating statements to the reporting or home currency:
1. The current rate method
2. The temporal method
3. The monetary-non-monetary method
4.
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