Foreign currency translation
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Foreign currency - financial reporting.
The statement - or restatement - of 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
