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Regulations regarding an organization’s regulatory environment and issues with foreign currency vary within domestic and foreign companies. The differences in GAAP also vary between the two.
When U.S. companies do business overseas, they must also follow certain rules regulated by the Foreign Corrupt Practices Act (FCPA). According to CPE Inc. (2008), “Every company and employee directly or indirectly involved in a foreign operation should have a working knowledge of the FCPA (para. 4). The Financial Accounting Standards Board (FASB) is the U.S. organization that creates the rules and regulations domestic companies must abide by according to GAAP...
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