{"id":"https://openalex.org/W2582844154","doi":"https://doi.org/10.1007/978-1-137-10538-7_21","title":"Foreign Currency Translation","display_name":"Foreign Currency Translation","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W2582844154","doi":"https://doi.org/10.1007/978-1-137-10538-7_21","mag":"2582844154"},"language":"en","primary_location":{"id":"doi:10.1007/978-1-137-10538-7_21","doi":"https://doi.org/10.1007/978-1-137-10538-7_21","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-137-10538-7_21","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Global Financial Reporting","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W1537685803","display_name":"Global Financial Reporting"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108790139","display_name":"John E. Flower","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John Flower","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5009519761","display_name":"Gabi Ebbers","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gabi Ebbers","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":26.8497,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.99320652,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"581","last_page":"614"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-currency-translation","display_name":"foreign currency translation","score":0.9990000128746033},{"id":"https://openalex.org/keywords/foreign-exchange-transactions","display_name":"foreign exchange transactions","score":0.6790000200271606},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6629999876022339},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.7009999752044678},{"id":"https://openalex.org/keywords/foreign-exchange-exposure","display_name":"foreign exchange exposure","score":0.5450000166893005}],"concepts":[{"id":"https://openalex.org/C141121606","wikidata":"https://www.wikidata.org/wiki/Q8142","display_name":"Currency","level":2,"score":0.8299095630645752},{"id":"https://openalex.org/C165705269","wikidata":"https://www.wikidata.org/wiki/Q1542397","display_name":"Foreign exchange risk","level":3,"score":0.5638123750686646},{"id":"https://openalex.org/C70455891","wikidata":"https://www.wikidata.org/wiki/Q220788","display_name":"Devaluation","level":3,"score":0.5517897605895996},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.5481876730918884},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5289798974990845},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4688958525657654},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.4323011636734009},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42945507168769836},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.36072611808776855},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21058902144432068},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.10907250642776489}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-1-137-10538-7_21","doi":"https://doi.org/10.1007/978-1-137-10538-7_21","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-137-10538-7_21","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Global Financial Reporting","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W212617985","https://openalex.org/W572659448","https://openalex.org/W650637811","https://openalex.org/W1486845703","https://openalex.org/W2115986385","https://openalex.org/W2582844154","https://openalex.org/W4211201450","https://openalex.org/W4254217561","https://openalex.org/W4298056820"],"related_works":["https://openalex.org/W1591071206","https://openalex.org/W2793230995","https://openalex.org/W7135448470","https://openalex.org/W604215795","https://openalex.org/W4210967014","https://openalex.org/W2037675880","https://openalex.org/W2994830639","https://openalex.org/W2365348045","https://openalex.org/W2567832183","https://openalex.org/W584423461"],"abstract_inverted_index":{"The":[0,56],"subject":[1],"of":[2,76,100,105],"this":[3],"chapter":[4],"is":[5,10,48,87],"foreign":[6,19,60,84,106],"currency":[7,107],"translation,":[8],"that":[9,38,80,118],"how":[11,35],"to":[12,69],"account":[13],"for":[14,96,102,121],"items":[15,77,108],"denominated":[16,82],"in":[17,52,59,64,73,78,83],"a":[18,111],"currency.":[20,85],"This":[21,86],"topic":[22,51],"has":[23,67],"been":[24],"selected":[25],"not":[26],"only":[27],"because":[28,46],"it":[29,47],"provides":[30],"particularly":[31,88],"interesting":[32],"insights":[33],"into":[34],"the":[36,74,89,92,98,103,116],"rules":[37],"govern":[39],"financial":[40],"reporting":[41,104],"are":[42,81],"developed":[43],"but":[44],"also":[45],"an":[49,70],"important":[50],"its":[53],"own":[54],"right.":[55],"remarkable":[57],"growth":[58],"trade":[61],"and":[62,124],"investment":[63],"recent":[65],"decades":[66],"led":[68],"equivalent":[71],"increase":[72],"size":[75],"accounts":[79],"case":[90],"with":[91],"larger":[93],"multinational":[94],"enterprises,":[95],"whom":[97],"choice":[99],"method":[101],"can":[109],"have":[110],"most":[112],"significant":[113],"effect":[114],"on":[115],"numbers":[117],"they":[119],"report":[120],"assets,":[122],"liabilities":[123],"profits.":[125]},"counts_by_year":[{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2017-02-03T00:00:00"}
