liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Klassificering av utländska dotterföretag
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2002 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Classification of foreign subsidiaries (English)
Abstract [en]

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used. Therefore it is important that the classification is made correct.

Purpose: The purpose of this essay is to examen how the classification of foreign subsidiaries as independent or integral to the parent company is done, what criteria that are being used and if RR8 has had any influence on the classification. This should answer the question of whether RR8 is being observed or if there is a need of further explanations within the field.

Demarcations: Only companies listed on OM Stockholmsbörsen are included. Branches are not included and not special recommendations for foreign subsidiaries in countries with high rate of inflation.

Accomplishments: A questionnaire to 75 companies. Before that a small study of ten annual reports was carried out.

Results: RR8 is not being observed and there is a big spread in how the indicators in RR8 is being used. The companies do not consider the concequences of the classification. Only a few companies have reclassified their foregn subsidiaries since RR8 came into force. The companies do not seem to give any importance to the classification and therefore the effectiveness of RR8 can be questioned.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2002. , 95 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2002:28
Keyword [en]
Business and economics, translation exposure, translation, classification, foreign subsidiaries, consolidated financial statements, consolidation
Keyword [sv]
Ekonomi
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-1298OAI: oai:DiVA.org:liu-1298DiVA: diva2:18618
Uppsok
samhälle/juridik
Available from: 2002-06-27 Created: 2002-06-27

Open Access in DiVA

fulltext(656 kB)532 downloads
File information
File name FULLTEXT01.pdfFile size 656 kBChecksum SHA-1
7a9726f99026603153c64cc9113d71e3200ec74f34ce9d0dcce9e79b10ca2b70f9d29e2b
Type fulltextMimetype application/pdf

By organisation
Department of Management and Economics
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 532 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 272 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf