From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson |
imported>Doug Williamson |
Line 1: |
Line 1: |
| ''Financial reporting - non-GAAP measures - exchange rates.''
| | Guidance Note. |
| | |
| (CER).
| |
| | |
| A basis of calculating and disclosing financial amounts on the basis of the same foreign exchange rates in successive periods.
| |
| | |
| For example, restating prior year figures on the basis of the current year's exchange rates.
| |
| | |
| Or restating the current year's figures on the basis of the prior year's exchange rates.
| |
| | |
| | |
| Also known as a constant currency basis.
| |
| | |
| | |
| This calculation is a non-GAAP measure.
| |
| | |
|
| |
|
| == See also == | | == See also == |
| * [[Adjusted earnings]] | | * [[Guidance note]] |
| * [[Cash flow statement]]
| |
| * [[Disclosure]]
| |
| * [[Exchange rate]]
| |
| * [[Generally accepted accounting principles]]
| |
| * [[Financial reporting]]
| |
| * [[Free cash flow]]
| |
| * [[Generally accepted accounting principles]] (GAAP)
| |
| * [[Non-GAAP measures]]
| |
| * [[Reconciliation]]
| |
| * [[Reporting entity]]
| |
| * [[Underlying]]
| |
| | |
| [[Category:Accounting,_tax_and_regulation]]
| |
| [[Category:The_business_context]]
| |
Revision as of 10:29, 22 June 2016