“Foreign currency translation and accounting for changes in exchange rates”.

 •Internationally recognized practitioner journals such as “Strategic Finance” and “Journal of Accountancy” should be chosen as the primary sources. Other appropriate periodicals include “The Wall Street Journal” and “Business Week.”•Your paper might also require you to research and read and interpret the International Financial Reporting Standards.•An excellent paper might require you to find sources that discuss the impact of proposed or adopted international accounting treatment in general terms, research what the treatment has been under national accounting criteria in your chosen country or industry then analyze how the proposed or enacted change would affect your chosen country or industry.•The following grading rubric will be used in evaluating your work: