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Table Of Contents

The Functional Currency
The Functional Currency in Highly Inflationary Economies
Translation of Foreign Currency Statements
Foreign Currency Transactions
Forward Exchange Contracts
Transaction Gains and Losses to Be Excluded from Determination of Net Income
Income Tax Consequences of Rate Changes
Elimination of Intercompany Profits
Exchange Rates
Use of Averages or Other Methods of Approximation
Disclosure
The provisions of this Statement need not be applied to immaterial items
Incompatibility of Underlying Premises
Relationship to Preexisting Fundamental Concepts
Effects on Cash Flow Assessments
Similar Accounting for Similar Circumstances
Introduction
Accounts to Be Remeasured Using Historical Exchange Rates
Deferred Taxes and Policy Acquisition Costs
Nature of the Problem
Objectives of Translation
Consolidation of Foreign Currency Statements
Translation of Operations in Highly Inflationary Economies
Translation Adjustments
Transaction Gains and Losses
Foreign Currency Transactions That Hedge a Net Investment
Transaction Gains and Losses Attributable to Intercompany Transactions
Foreign Currency Transactions That Hedge Foreign Currency Commitments
Effective Date and Transition
Attribute
Conversion
Currency Swaps
Current Exchange Rate
Discount or Premium on a Forward Contract
Enterprise
Entity
Foreign Currency
Foreign Currency Statements
Foreign Currency Translation
Foreign Entity
Forward Exchange Contract
Forward Rate
Functional Currency
Local Currency
Reporting Currency
Reporting Enterprise
Spot Rate
Transaction Date
Transaction Gain or Loss
Translation
Unit of Measure
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Published by: Juan Alejandro Aguirre on Jan 22, 2011
Copyright:Attribution Non-commercial

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12/05/2012

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