Temporal v. Current Method

assets, methods, getting, accounts

I'm getting conflicting information. Are dividends translated at historic rate rates? I know that common stock is for both methods.

Also, are the main accounts that are considered "Monetary assets/liabilities" i.e. cash, acc. rec, inventor, acc. pay.?

Thanks!

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RMontgomery

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发表于 2011-7-13 15:58 | 只看该作者

Dividends go at the current exchange rate for both methods. Equity goes as Historical rates (date when issued) for both.

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tikfed

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发表于 2011-7-13 15:58 | 只看该作者

Also by Equity i mean (only) common stock.

if you include retained earnings in equity, then i think you'g get a hybrid rate as NI is part of RE and NI is different under current vs temporal.

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bingbingliang

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发表于 2011-7-13 15:58 | 只看该作者

ya, Div under both method are translated at H rate.
monetary assets: cash, AR,
moneytary liability: long term debt, short term debt, AP

Inv is non monetary assets.

Edited 1 time(s). Last edit at Wednesday, June 1, 2011 at 03:53PM by passme.

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