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STATE OF OKLAHOMA
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
(GAAP)
CONVERSION MANUAL for the
Comprehensive Annual Financial Report June 2016
Central Accounting and Reporting Division
Financial Reporting
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What is conversion manual?
The conversion manual is a document that outlines the procedures and guidelines for converting financial statements from one currency to another.
Who is required to file conversion manual?
Companies that operate in multiple currencies or have international operations are required to file a conversion manual.
How to fill out conversion manual?
The conversion manual must be filled out by a certified accountant or financial professional who is knowledgeable in currency conversion.
What is the purpose of conversion manual?
The purpose of conversion manual is to ensure that financial statements are accurately converted between currencies.
What information must be reported on conversion manual?
The conversion manual must include details on exchange rates used, conversion methods, and any adjustments made during the conversion process.
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