SAP Foreign Currency Revaluation: FAS 52 and GAAP RequirementsSAP外汇软件再评估：FAS 52与GAAP规范要求

作者： Susanne Finke著

出 版 社： 吉林长白山

出版时间： 2006-4-1字数：版次： 1页数： 197印刷时间： 2006/04/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780471787600包装： 精装内容简介

“SAP Foreign Currency Revaluation-regulations， its impact， and what it takes to implement it in SAP-is a single handbook that simplifies a complex and daunting task of currency valuation for SAP and other ERP implementers。 A must-read！”

Kalpesh Khandhadia， SAP Consultant， Linksoft-IT Inc。

“Following the process presented in this book， we eliminated the hours we spent each month manually reviewing and adjusting our global currency financial statements。 Thank you Susanne Finke， for making this complicated topic understandable！”

-Ron Roberts， Process Lead， Financial Systems， Hollister Inc。

“It’s great to see all the foreign currency information captured in one place and spelled out so clearly。 Great job！”

-Nadean L。 Moore， SAP FI Consultant， Moore Consulting

“This SAP Foreign Currency Revaluation book ，covers the necessary SAP tables and transactions for revaluation and provides excellent examples of the SAP entries。 A well-written book。”

-Dave Paz， SAP Consultant， DLP Consulting LLC

With essential information on the proper rules and regulations needed to comply with FAS 52， SAP Foreign Currency Revaluation：FAS 52 and GAAP Requirements is a valuable reference for controllers， CFOs， IT and accounting managers， and SAP consultants who are involved in FAS 52 compliance projects， regardless of whether their companies are using SAP， Oracle， PeopleSoft， or proprietary software。

Its detailed coverage of statutory requirements， business execution of currency revaluation in SAP， and SAP configuration walks readers through:

* The U.S.accounting statutory requirements， net income， organizational， and financial consolidation impacts

* An overview of currency revaluation with discussion of stock transfer and tax implications

* FAS 52 requirements for currency exchange rates and translation

* Corporate standards for G/L indicators that are impacted by currency revaluation

* Three methods available to execute currency revaluation and their differences

* One of the newer ways the SAP R/3 software provides users to execute currency revaluation

* The SAP configuration to implement currency revaluation

* Setting up custom variants to view the critical fields used in the currency revaluation

目录

Preface xi

AcknowIedgments xiii

1U.S.Accounting Requirements

FASB 52：Requirements Oerview

FASB 52：Currency Exchange Rates

FASB 5 2：Currency Translation

Organization Impacts

2SAP Revaluation Overview

SAP Revaluation Overview

Realized Gain/Loss Postings

Stock Transfer I mpact

Tax Impacts

Business Example

3G/L Account Indicator Impact

G/L Account Currency

Balances in Local Currency

Exchange Rate Difference Key

Valuation Group

Open Item Indicator

Line Item Indicator

Gain/Loss G/L Account Setup

Balance Sheet Offset Accounts

4Revaluation without Valuation Areas

Cumulative Revaluation“Type 1 0”：Period 1 Setup and

Execution 1/3 1/2005

Cumulative Revaluation“Type 30”：Period 1 Setup and

Execution 1/31/2005

Cumulative Revaluation“Type 1 0”：Period 2 Setup and

Execution 2/28/2005

Cumulative Revaluation“Type 30”：Period 2 Setup and

Execution 2/28/2005

Cumulative Revaluation‘Type 30H：Period 2 Execution

2/28/2005

Incremental Revaluation“Type 1 0”：Peri,~d 1 Setup and

Execution 1/31/2005

IncrementaI Revaluation“Type 30”：Period 1 Setup and

Execution 1/3 1/2005

Incremental Revaluation“Type 1 0”：Period 2 Setup and

Execution 2/28/2005

IncrementaI Revaluation“Type 30”：Period 2 Setup and

Execution 2/28/2005

5Revaluation with Full Valuation Areas

Revaluation“Type 1 0”：Period 1 Setup and Execution

1/31/2005

Revaluation“Type 30”：Period 1 Setup and Execution

1/31/2005

Revaluation“Type 1 0”：Period 2 Setup and Execution

02/28/2005

Revaluation“Type 30”：Period 2 Setup and Execution

02/28/2005

Unique Configuration

Define Deprecation(Valuation)Areas

Foreign Currency Valuation：Automatic Postings

6 Revaluation with one valuation Area

7 Common Revaluation Configuration

8 Valuation Variant Setup

Appendix

References

Glossary

Index