Foreign Currency Translation and the Cash Flow Statement.
分析了美国财务会计准则委员会关于以外币报告现金流量的新要求，并为企业如何理解和实施这些规定提供了方法论指导。
Abstract This article provides a conceptual analysis of the new requirements issued by the Financial Accounting Standards Board (FASB) for reporting foreign cash flows in the U. S. dollars and develops a methodology to aid in interpreting and implementing those requirements of U.S. companies. FASB Statement 95 has effectively analyzed the relationship between foreign currency translation and the statement of cash flows. Translation of the income statement requires selecting exchange rates to translate repetitive transactions occurring during a time period as well as amortizations of historical cost balances.