Constant exchange rate: Difference between revisions
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Also known as a constant currency basis. | Also known as a ''constant currency'' basis or an ''FX-neutral'' basis. | ||
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* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Free cash flow]] | * [[Free cash flow]] | ||
* [[ | * [[Generally accepted accounting principles]] (GAAP) | ||
* [[Non-GAAP measures]] | * [[Non-GAAP measures]] | ||
* [[Reconciliation]] | * [[Reconciliation]] | ||
Latest revision as of 20:35, 19 February 2023
Financial reporting - non-GAAP measures - exchange rates.
(CER).
A basis of calculating and disclosing financial amounts on the basis of the same foreign exchange rates in successive periods.
For example, restating prior year figures on the basis of the current year's exchange rates.
Or restating the current year's figures on the basis of the prior year's exchange rates.
Also known as a constant currency basis or an FX-neutral basis.
This calculation is a non-GAAP measure.
