Income statement exposure: Difference between revisions
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imported>Doug Williamson m (Spacing 27/8/13) |
imported>Doug Williamson m (Categorise.) |
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* [[Income statement]] | * [[Income statement]] | ||
* [[Translation exposure]] | * [[Translation exposure]] | ||
[[Category:Financial_risk_management]] |
Latest revision as of 15:28, 28 February 2018
1.
Foreign exchange risk.
Arises as a result of the process of translating income statement items denominated in foreign currency into group income statements denominated in the parent currency.
This is a form of foreign exchange Translation exposure.
2.
More generally, the risk of adverse effects in the income statement arising from foreign exchange risk or from other sources.