l2 21 multinational operations

This class was created by Brainscape user Steven Popovic. Visit their profile to learn more about the creator.

Decks in this class (10)

a distinguish among presentation currency, functional currency, and local currency;
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b describe foreign currency transaction exposure, including accounting for and disclosures about foreign currency transaction gains and losses;
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c analyze how changes in exchange rates affect the translated sales of the subsidiary and parent company;
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d compare the current rate method and the temporal method, evaluate how each affects the parent company’s balance sheet and income statement, and determine which method is appropriate in various scenarios;
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e calculate the translation effects and evaluate the translation of a subsidiary’s balance sheet and income statement into the parent company’s presentation currency;
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f analyze how the current rate method and the temporal method affect a company’s financial statements and ratios;
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g analyze how alternative translation methods for subsidiaries operating in hyperinflationary economies affect financial statement and ratios;
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h describe how multinational operations affect a company’s effective tax rate;
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i explain how changes in the components of sales affect earnings sustainability;
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j analyze how currency fluctuations potentially affect financial results, given a company’s countries of operation.
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l2 21 multinational operations

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