名古屋大学附属図書館




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Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity

Financial Accounting Standards Board of the Financial Accounting Foundation, c2013. -- (Financial accounting series ; no. 382 . FASB accounting standards update ; no. 2013-05).