目前,国际上对外币报表折算还存在着较多的争论,主要集中在外币报表折算方法的选择上。笔者认为,跨国公司国外主体的性质分类决定合并报表编制理论,从而决定功能货币的选择以及外币报表折算方法。一、跨国公司国外主体性质分类国际会计准则第21号(IAS21)《外汇汇率变动的影响》 At present, there are still many controversies in the international exchange of foreign currency statements, mainly focusing on the choice of conversion methods for foreign currency statements. The author believes that the nature of MNCs foreign entities decided to consolidate the report preparation theory, in order to decide the choice of functional currency and foreign currency translation method. First, the nature of foreign multinational corporations, the classification of IAS21 (IAS21) “foreign exchange rate changes impact”