Balance sheet exposure and Public Company Accounting Oversight Board: Difference between pages

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'''1.'''
(PCAOB). ''US.'' A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers.
 
''Foreign exchange risk''.
 
Exposure which arises from the process of translating balance sheet items denominated in foreign currency into the group accounts denominated in the parent’s currency.
 
This is a form of foreign exchange Translation exposure.
 
 
'''2.'''
 
More generally, the risk of adverse effects in the balance sheet arising from foreign exchange risk or from other sources.
 


== See also ==
== See also ==
* [[Balance sheet]]
* [[Auditing Practices Board]]
* [[Group accounts]]
* [[Sarbanes-Oxley]]
* [[Income statement exposure]]
* [[Translation exposure]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]

Revision as of 14:20, 23 October 2012

(PCAOB). US. A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers.

See also


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