Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

تمرين 61

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.