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2014, vol. 16, br. 2, str. 97-111
O efikasnosti metoda prevođenja valuta i pristupu funkcionalne valute u izveštavanju o promenama nivoa cena
Department of Management Studies, Indian Institute of Technology Roorkee, Uttarakhand, India

e-adresajpsiitr@gmail.com
Ključne reči: izloženost strane valute; izloženost prevođenja; metod tekućeg kursa; temporalni metod; paritet kupovne moći; FAS 52; funkcionalna valuta
Sažetak
Ovaj rad se bavi evaluacijom računovodstva prevođenja valuta kroz logičku i deduktivnu analizu koncepata. Istražuje se veza između inflacije u konstitutivnim državama i metoda prevođenja valuta. Utvrđeno je da samo Metod tekuće vrednosti pruža tačne podatke o efektima inflacije u obema državama. Metod tekućeg kursa ne pruža tačne podatke o efektu inflacije u državi supsidijaru, a temporalni metod ne daje tačne podatke o efektu inflacije u matičnoj državi. U radu se ispituje efikasnost FAS 52 (SAD) i koncepta funkcionalne valute. Po FAS 52, funkcionalna valuta određuje metod koji će biti usvojen za prevođenje valuta i račune supsidijara koji podležu kursnom riziku. Međutim, postoji mišljenje da se kursni rizik odnosi na narušavanje pariteta kupovne moći. Stepen narušavanja pariteta kupovne moći trebalo bi, dakle, da oblikuje premisu na kojoj bi trebalo opredeliti funkcionalnu valutu i metod prevođenja.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1402101s
objavljen u SCIndeksu: 14.09.2014.