foreign currency translation

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170 documents for foreign currency translation

- Have 'European' and Us Gaap Measures of Income and Equity Converged Under Ifrs? Evidence From European Companies Listed in the Us
The EU's adoption of IFRS, combined with the SEC's removal of the US GAAP reconciliation requirement for non-US registrants reporting under IFRS, signifies a major shift towards the acceptance of global standards. Based on 20-F reconciliations provided by the population of US listed European companies filing IFRS-based statements with the SEC in 2005, we examine whether 'European' and US GAAP measures of income and equity converged under IFRS. We find that during the period immediately preceding IFRS, for our sample companies, European and US GAAP measures are generally comparable in respect of income and equity. However, as an exception to the latter, we find that UK GAAP yielded significantly lower measures of equity than US GAAP For companies adopting IFRS for the first time in 2005,...

... impairment testing, intangible assets, foreign currency translation, share-based payments, financ...
- Accounting and Business Research
- Vol. 39 Nbr. 5, September 2009
- Statistical Inference Using the T Index to Quantify the Level of Comparability Between Accounts
The extent to which the accounts of companies are comparable is considered important to users and regulators. However, prior research has been restricted by a lack of appropriate statistical methods for testing comparability indices. This has made it difficult to assess the true level of comparability from sample data and to test research hypotheses such as whether the level of comparability (a) differs by policy, (b) differs by country, and (c) changes over time. This paper fills this gap by exploring the statistical properties of the T index. The T index generalises the H, C, I and various modifications of these indices and represents a unified framework for the measurement of the extent to which the accounts of companies are comparable. Formulae for the bias and standard error for an...

...The evidence for measurement practice 7 (Foreign currency translation of assets and liabilities) ha...
- Accounting and Business Research
- Vol. 40 Nbr. 1, January 2010
- -Greif Inc Posts Record 32% Growth in First Quarter Net Sales
M2 EQUITYBITES-March 3, 2011 (C)1994-2011 M2 COMMUNICATIONS http://www.m2.com

... raw material costs, partially offset by foreign currency translation (1%). ((Comments on this stor...
- M2 EquityBites
- March 03, 2011

- Scientific Games Announces Completion of Sale of Racing and Venue Management Businesses
EQUITYBITES-(C)2010 M2 COMMUNICATIONS Scientific Games Corporation (Nasdaq:SGMS) has completed the sale of its racing and venue management businesses, Scientific Games Racing, to Sportech Plc (LSE: SPO.l).

... related to reclassifying the Accumulated Foreign Currency Translation Adjustment from Accumulated O...
- M2 EquityBites
- January 11, 2011
- Financial Reporting UK GAAP - Round-Up
... IFRIC 16 'Hedges of a net investment in a foreign. operation'. IFRIC 16 clarifies a number of issues...currency and that of its foreign operation. Using a differe...translation reserve in respect of the hedging instrument. Howe...
- Mondaq Business Briefing
- United Kingdom Law Articles in English
- -Hb Fuller Company Posts Lower Net Income of Usd14.4m for First Quarter 2011
EQUITYBITES-(C)2011 M2 COMMUNICATIONS Adhesives provider HB Fuller Company (NYSE:FUL) stated on Wednesday its net income of USD14.4m (USD0.29 per diluted share) for the first quarter ended 26 February 2011.

...Foreign currency translation reduced net revenue growth by...
- M2 EquityBites
- March 24, 2011
- -Hb Fuller Company Posts Lower Net Income of Usd14.4m for First Quarter 2011
M2 EQUITYBITES-March 24, 2011 (C)1994-2011 M2 COMMUNICATIONS http://www.m2.com

...Foreign currency translation reduced net revenue growth by...
- M2 EquityBites
- March 24, 2011
- Lost in the Translation ; Property Mail: Overseas Many Foreign Homebuyers Are Losing Small Fortunes When They Convert Their Pounds Into the Local Currency, Reports Nigel Lewis
SO YOU'VE just remortgaged your home and have Pounds 150,000 to spend on a place in the sun. Well, for tens of thousands of buyers it's a fairly typical scenario, but how do you turn this abundant lucre into the local currency to complete the sale?
- Daily Mail
- November 25, 2005
- -Charles River Laboratories International Inc Dips to Net Loss of Usd334.1m for 2010
M2 EQUITYBITES-February 9, 2011 (C)1994-2011 M2 COMMUNICATIONS http://www.m2.com

...Foreign currency translation benefited net sales growth by...
- M2 EquityBites
- February 09, 2011
- -Charles River Laboratories International Inc Dips to Net Loss of Usd334.1m for 2010
EQUITYBITES-(C)2011 M2 COMMUNICATIONS Drug development company Charles River Laboratories International Inc (NYSE:CRL) reported on Tuesday its net loss (GAAP basis) from continuing operations of USD334.1m (USD5.25 per diluted share) for the full-year 2010.

...Foreign currency translation benefited net sales growth by...
- M2 EquityBites
- February 09, 2011