标题: Re-measurement vs translation [打印本页] 作者: Sunshine4ever 时间: 2011-7-11 19:13 标题: Re-measurement vs translation
This threw me off. What's the difference under Multinational Operations?
Translation usually occurs for independent subsidiaries whose operating, investing & financing activities are decentralized from the parent.
Re-measurement usually occurs when a subsidiary is well integrated with the parent and makes the operating, investing and financing decisions.
This may sound like a dumb question but what is the difference between re-measurement and translation? I'm assuming that both cases use the all current or temporal method depending on circumstances but I'd like to confirm?
Would appreciate the help!作者: chaojimali 时间: 2011-7-11 19:13
my understanding is that typically the vernacular "remeasurement" is associated with the temporal rate method, and "translation" is associated with the current method approach. So where the subsidiary has a greater deal of autonomy translation would be used. Where there is a lesser deal of autonomy for the subsidiary remeasurement would be used.作者: President1988 时间: 2011-7-11 19:13
