Contabilità plurimonetaria e monomonetaria nei gruppi di imprese

In financial accounting theory and practice, foreign currency translation can be examined from two different points of view, either via the translation of transaction, or the translation of financial statements. This study focuses on the translation of financial statements and, in particular, on different approaches used to prepare the consolidated financial statements of a group of companies, where the accounts of the holding company and those of more of its subsidiaries are not denominated in the same currency. After examining the theretical problems related to this topic, the paper considers Italian and International accounting standards on foreign currency translation. Finally, it will be explkained the treatment of gain and losses arising from such translation. -

Il lavoro si pone l'obiettivo di delineare le più rilevanti caratteristiche dei sistemi di contabilità monomonetaria e plurionetaria e di evidenziare le opportunità che ciascuno di essi offre alle imprese operanti in gruppo e costituite da società aventi sede in Paesi con differenti valute. -