标题: Temporal v. Current Method [打印本页] 作者: jcfa2011 时间: 2011-7-13 15:58 标题: Temporal v. Current Method
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!作者: RMontgomery 时间: 2011-7-13 15:58
Dividends go at the current exchange rate for both methods. Equity goes as Historical rates (date when issued) for both.作者: tikfed 时间: 2011-7-13 15:58
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.作者: bingbingliang 时间: 2011-7-13 15:58
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.作者: random_walker47 时间: 2011-7-13 15:58
AP + STD + LTD = monetary
AR + CASH + Liquid investment = monetary
