标题: Translation gains [打印本页]

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作者: therecruit    时间: 2011-7-13 14:15     标题: Translation gains

Gain/Loss on Translation for each method:
Current=>Goes in Shareholder Equity as CTA
Temporal=>Goes into the I/S as ???

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作者: ryanlb    时间: 2011-7-13 14:15

Temporal=>Goes into the I/S as G/L from currency exchange just before NI.

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作者: Otabek    时间: 2011-7-13 14:15

temporal goes on IS, but when translating, the "plug" to find the amount is:

BoP RE (translated) + Net Income (translated) + currency G/L = EoP RE (translated)

the EoP RE solves the equation so that A = L+SE

In the Current method. The plug is just the translated amount that goes into Equity to make everything balance.

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作者: kkn006    时间: 2011-7-13 14:15

ty



Edited 1 time(s). Last edit at Sunday, May 29, 2011 at 08:05PM by PC79.

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