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The sensitivity of earnings per share to different foreign currency translation methods

Duangploy, Orapin - In: The international journal of accounting : TIJA 14 (1979) 2, pp. 121-134

Persistent link: https://www.econbiz.de/10003533617

AFS versus FVTOCI : twins or siblings?

Petchchedchoo, Pattanant; Orapin Duangploy - In: International journal of business 22 (2017) 1, pp. 55-67

Persistent link: https://www.econbiz.de/10011670945

Foreign currency hedge accounting: multi‐currency versus functional currency accounting

Duangploy, Orapin; Helmi, Dahli - In: Managerial Auditing Journal 15 (2000) 5, pp. 232-246

Auditors nowadays must be aggressive and involved in risk assessment and analysis. This paper identifies, analyzes, and recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of the Financial Accounting Standards Board...

Persistent link: https://www.econbiz.de/10014928635

Using a Systems Approach to Develop Lifelong Learning Skills in Accounting for Business Combinations

Duangploy, Orapin; Shelton, Margaret L. - In: Journal of education for business 76 (2000) 2, pp. 81-86

Persistent link: https://www.econbiz.de/10006419000

ACCOUNTING: A New Approach to Foreign Currency Swaps A new accounting procedure can help bank management determine its actual degree of foreign currency exposure.

Sophonpanich, Charn; Duangploy, Orapin - In: Bankers' magazine 176 (1993) 6, pp. 58-64

Persistent link: https://www.econbiz.de/10006106618

The compatibility of multicurrency accounting with functional currency accounting

Duangploy, Orapin; Owings, Guy W. - In: The International Journal of Accounting 32 (1997) 4, pp. 441-462

Persistent link: https://www.econbiz.de/10005108875

SFAS No. 158: A Reform of Pension Liability Recognition - With the funded status of pension benefits required to be reported on the balance sheet, the amount of liability is likely to be increased.

Duangploy, Orapin; Pence, Diana K. - In: Bank accounting & finance 20 (2007) 4, pp. 23-28

Persistent link: https://www.econbiz.de/10007753555

The Compatibility of Multicurrency Accounting with Functional Currency Accounting

Duangploy, Orapin; Owings, Guy W. - In: The international journal of accounting : TIJA 32 (1997) 4, pp. 441-462

Persistent link: https://www.econbiz.de/10007362487

The Value Relevance of Goodwill Impairment Loss - A study of the association between stock price and income after adjustment of goodwill impairment loss finds that despite the noncash nature of the goodwill impairment loss, it has value relevance.

Duangploy, Orapin; Shelton, Margaret; Omer, Khursheed - In: Bank accounting & finance 18 (2005) 5, pp. 23-28

Persistent link: https://www.econbiz.de/10007022351

SFAS No. 133: THE EFFECT ON 25 LARGE BANKS - A review of 10Ks of 25 banks finds that SFAS No. 133 improves transparency and comparability.

Duangploy, Orapin; Helmi, Dahli Gray - In: Bank accounting & finance 16 (2003) 4, pp. 7-20

Persistent link: https://www.econbiz.de/10007032232