Financial Statements
by Jeanne M. David, Ph.D., Univ. of Detroit Mercy
to accompany
Advanced Accounting, 10th edition
by Floyd A. Beams, Robin P. Clement,
Joseph H. Anthony, and Suzanne Lowensohn
Cash and receivables use year end rate. Dividends and Advance are
reciprocal amounts from parent. The exchange loss is the last step in
the worksheet. It balances the debits with the credits (next slide).
© Pearson Education, Inc. publishing as Prentice Hall 13-25
Remeasurement (cont.)