Value adjustments and provisions in a foreign currency in the bussines accounting

被引：0
|
作者：
Sklenka, Milos [1 ]
机构：
[1] Ekon Univ Bratislave, Fak Hosp Informat, Katedra Uctovnictva Auditorstva, Dolnozemska Cesta 1, Bratislava 85235, Slovakia
来源：
UCETNICTVI A AUDITING V PROCESU SVETOVE HARMONIZACE | 2016年
关键词：
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
An accounting entity is required to maintain its bookkeeping and prepare financial statements in monetary units of the euro currency. If receivables and liabilities, are denominated in a foreign currency, the accounting entity is required to account for them both in euros and foreign currency. This obligation also applies to value adjustments and provisions in case the assets and liabilities which they relate to are denominated in a foreign currency.
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页码：170 / 174
页数：5
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