Current/non-current method: Difference between revisions
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A foreign currency translation method in which current items in balance sheets denominated in foreign currencies are translated at current exchange rates and long-term items are translated at historical rates. | A foreign currency translation method in which current items in balance sheets denominated in foreign currencies are translated at current exchange rates and long-term items are translated at historical rates. | ||
== See also == | == See also == | ||
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* [[Exchange rate]] | * [[Exchange rate]] | ||
* [[Translation exposure]] | * [[Translation exposure]] | ||
Revision as of 15:41, 17 June 2016
A foreign currency translation method in which current items in balance sheets denominated in foreign currencies are translated at current exchange rates and long-term items are translated at historical rates.
