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- 217813
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- 2011-5-24
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- 2012-9-12
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I just think of it like like this:
ANYTHING that's translated at the CURRENT rate using the temporal method is included in the calculation of the exposure (i.e. all assets and liabilities that are monetary in nature).
Under the ALL CURRENT method it's easy because ALL assets and liabilities are translated at the CURRENT rate so exposure is TOTAL assets - TOTAL liabilities.
Again, anyone can feel free to correct if I'm off. |
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发表于 2011-7-13 16:00
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