Monetary items and S&P 500: Difference between pages

Latest revision as of 15:08, 17 August 2021

US.

1.

An index made up of the common stock (share) prices of 500 large companies actively traded in the US stock markets.

2.

The 500 companies whose stocks are included in the index.

@@ Line 1: / Line 1: @@
-''Accounting for the effects of changes in foreign exchange rates.''
+''US''.
-Monetary items include cash, loans, debtors, creditors and similar assets and liabilities.
+.
-Under IAS 21, monetary items are translated at the foreign exchange rate which applies on the balance sheet reporting date (the 'closing rate').
+An index made up of the common stock (share) prices of 500 large companies actively traded in the US stock markets.
+.
+The 500 companies whose stocks are included in the index.
 == See also ==
-* [[Exchange difference]]
+* [[Standard & Poor's ]]
-* [[Foreign exchange]]
+*[[FTSE]]
-* [[IAS 21]]
+* [[Fortune 500]]
-* [[Monetary]]
+* [[Index numbers]]
-* [[Non-monetary items]]
+* [[Tracker fund]]
-* [[Translation risk]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Corporate_finance]]
-[[Category:Identify_and_assess_risks]]
-[[Category:Risk_reporting]]
-[[Category:Cash_management]]
-[[Category:Financial_products_and_markets]]