Controlled disbursement and Income statement exposure: Difference between pages
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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. | |||
== See also == | == See also == | ||
* [[ | * [[Balance sheet exposure]] | ||
* [[Group accounts]] | |||
* [[Income statement]] | |||
* [[Translation exposure]] | |||
Revision as of 14:19, 23 October 2012
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.
See also