Foreign currency translation

Foreign currency - financial reporting.

To state, or restate, a given number of units of one currency into another currency using an appropriate exchange rate.

See also

• Convert
• Cumulative exchange differences
• Currency
• Exchange difference
• Exchange rate
• Financial reporting
• Foreign exchange
• Foreign operation
• IAS 21
• Monetary items
• Recognition
• Translate
• Translation
• Translation risk

External link

• IAS 21 - IAS Plus