PROPOSALS FOR NEW ACCOUNTING STANDARDS FOR FOREIGN MONETARY ITEMS
提出并评估了企业货币性项目汇兑损益的不同计量与报告方法，基于瑞典1974-1981年数据检验三种经济理论，发现购买力平价法优于利率平价法和费雪开放关系法，也优于现行收盘汇率法。
The purpose of this study was to propose and evaluate different methods for measuring and reporting exchange gains and losses on corporate monetary items. Focusing on the Swedish experience, the empirical validity of three laws/monetary relationships from economic theory were examined for currencies in the Swedish ‘basket’ for the period 1974–1981. The basic overall finding of the study was that a method based on the Purchasing Power Parity Theory appears generally superior to methods based on either Fisher's Open Relationship or the Interest Rate Parity Theory, and also superior to the currently favoured use of the closing rate.