1. Foreign currency - translation - IAS 21.
Under IAS 21, a foreign operation is a subsidiary, associate, joint venture, or branch whose activities are based in a country or currency other than that of the reporting entity.
2. Other entities and activities.
More broadly, any similar entity or activity in other contexts.
- Cumulative currency translation differences
- Cumulative exchange differences
- Exchange difference
- Foreign exchange
- IAS 21
- Joint venture
- Reporting entity