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Dataline: Eurozone uncertainties - Financial reporting considerations of a country's exit from the Eurozone (No. 2012-19)
The Eurozone debt crisis continues to persist, leading some to believe that the crisis might result in a country exiting the Euro and adopting a new local currency.
Many companies that could be affected by a country's exit from the Euro have started to consider how that might affect their operations, financing, and business strategies. Companies should also consider the financial reporting implications of the creation of a new currency. The actual financial reporting implications of a country's exit from the Euro will depend on how the exit is conducted. The considerations discussed in this Dataline are not all inclusive and may not be applicable to all companies.
This Dataline discusses potential financial reporting implications of a country's exit from the Euro for companies that report under US GAAP.
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