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  2. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    Gains and losses on derivatives held as cash flow hedges (only for effective portions) [IAS 39/ "FAS 133" – "Accounting for Derivative Instruments and Hedging Activities"] Gains and losses resulting from translating the financial statements of foreign subsidiaries (from foreign currency to the presentation currency) [IAS 21/ "FAS 52 ...

  3. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses. These items are not part of net income, yet are important enough to ...

  4. Forward exchange rate - Wikipedia

    en.wikipedia.org/wiki/Forward_exchange_rate

    According to section 30 of foreign currency translation, foreign exchange transaction should be recorded at the spot rate. The transactions are also recorded at the date of the transaction while the monetary items should be treated by translating them through the use of a closing rate at the balance sheet date.

  5. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Disclosure of Foreign Currency Translation Information: December 1973: Superseded by FAS 8 & FAS 52 2: Accounting for Research and Development Costs: October 1974: 3: Reporting Accounting Changes in Interim Financial Statements: March 1975: Replaced by SFAS No. 154 4: Reporting Gains and Losses from Extinguishment of Debt: March 1975: Rescinded ...

  6. Foreign transaction fees vs. currency conversion fees: What ...

    www.aol.com/finance/foreign-transaction-fees-vs...

    Currency conversion fees, also called foreign currency exchange fees, come in two forms. Both involve charges for converting one currency to another during an international transaction.

  7. Functional currency - Wikipedia

    en.wikipedia.org/wiki/Functional_currency

    Translation of statements may result in translation differences, which are accounted for as a cumulative translation adjustment. Transactions are often translated at the spot rate, i.e., the rate of exchange between the transaction currency and the functional currency on the date of the transaction. Example: Jim is traveling on business and ...

  8. Travel Tips: How to Make the Most of Your Leftover Foreign ...

    www.aol.com/news/2012-06-02-travel-tips-how-to...

    Now, with my older nieces, we're doing the same thing with currency. Kids love the different colors, designs, and sizes of various currencies, and it's a fun way to teach them about different lands.

  9. Foreign exchange hedge - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_hedge

    Foreign exchange risk is the risk that the exchange rate will change unfavorably before payment is made or received in the currency. For example, if a United States company doing business in Japan is compensated in yen, that company has risk associated with fluctuations in the value of the yen versus the United States dollar .

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