外币报表折算方法选择的多维视角分析——从SFAS 8到SFAS 52转变的思考

A Multiple-dimensional Analysis on Foreign Currency Statements Trslation Methods

外币报表折算方法的选择是争论较多的一个会计难题,从SFAS 8到SFAS 52的转变出发,从汇率理论到会计理论和决策理论进行多视角的分析,可以发现时态法和现时汇率法各自的理论上的优点和缺陷。立足现实的角度,我国的外币报表折算方法应采取更为灵活的策略。

Choice of foreign currency statement translation methods is a controversial accounting issue. Beginning with the transformation from SFAS 8 to SFAS 52, this paper makes a multiple-dimensional analysis,based on exchange rate theory, accounting theory and decision theory.The finding is temporal method and current exchange rate method have their respective advantages and disadvantages. Real enviroment considered, flexibale methods of foreign currency statement translation should be adopted by our country.