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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Lopes, A. I. (2024). Mastering foreign currency accounting: A pedagogical case based on IAS 21. Journal of International Business Education. 19
Exportar Referência (IEEE) 
A. I. Lopes,  "Mastering foreign currency accounting: A pedagogical case based on IAS 21", in Journal of Int. Business Education, vol. 19, 2024
Exportar BibTeX 
@article{lopes2024_1730877894610,
	author = "Lopes, A. I.",
	title = "Mastering foreign currency accounting: A pedagogical case based on IAS 21",
	journal = "Journal of International Business Education",
	year = "2024",
	volume = "19",
	number = "",
	url = "https://www.neilsonjournals.com/JIBE/jibev19.html"
}
Exportar RIS 
TY  - JOUR
TI  - Mastering foreign currency accounting: A pedagogical case based on IAS 21
T2  - Journal of International Business Education
VL  - 19
AU  - Lopes, A. I.
PY  - 2024
SN  - 1649-4946
UR  - https://www.neilsonjournals.com/JIBE/jibev19.html
AB  - This educational exercise offers a comprehensive application aimed at improving understanding of the implications of fluctuations in foreign currency rates. Grounded in International Accounting Standard (IAS) 21 - The Effects of Changes in Foreign Exchange Rates, the case employs a structured two-step approach: firstly, elucidating the reporting of foreign currency transactions within the functional currency, and secondly, illustrating the conversion of financial statements into a presentation currency distinct from the functional currency. This scenario mirrors real-world business scenarios, containing both isolated and combined forms of currency exposure, thereby equipping students with practical accounting skills in navigating the complexities of international finance. With the British pound (GBP) employed as the functional currency, students engage in transactions denominated in US dollars (USD), culminating in the preparation of financial statements at year-end in Euros (EUR) and the functional currency. Emphasising the importance of professional judgment and critical thinking, the case challenges students to analyse nuanced situations where definitive answers are not always evident. Furthermore, it fosters an indepth understanding of the impact of exchange differences recognised in comprehensive income, particularly those manifesting directly in profit or loss accounts or within various components of shareholders’ equity. Designed for postgraduate and executive master's programmes, as well as intermediate and advanced undergraduate courses, this case offers a dynamic learning opportunity that transcends traditional classroom boundaries, empowering students to navigate the intricate landscape of foreign currency accounting with confidence and expertise.
ER  -