Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 41

In accounting for foreign currency transactions, which of the following approaches is used in the United States
A) One-transaction perspective; accrue foreign exchange gains and losses.
B) One-transaction perspective; defer foreign exchange gains and losses.
C) Two-transaction perspective; defer foreign exchange gains and losses.
D) Two-transaction perspective; accrue foreign exchange gains and losses.