currency translation


currency translation

фр. conversion monétaire; conversion comptable des monnaies

исп. traducción de monedas; conversión contable de monedas

конвертирование валюты; валютное конвертирование

Отражение на счетах активов (или пассивов) сумм в одной валюте, в то время как реально они существуют в другой валюте. Никакого реального обмена фондов не происходит. Например, Всемирный банк и МФК конвертируют все свои активы и обязательства в американские доллары независимо от фактической формы валюты.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "currency translation" в других словарях:

  • Currency Translation — The process of quoting the amount of money denominated in one currency in the denomination of another currency on a balance sheet. Currency translation is done using current exchange rates. The Financial Accounting Standards Board (FASB) requires …   Investment dictionary

  • Foreign currency translation effects —   Gains or losses resulting from the process of expressing amounts denominated or measured in one currency in terms of another currency by use of the exchange rate between the two currencies. This process is generally required to consolidate the… …   Energy terms

  • Foreign currency translation — The process of restating foreign currency accounts of subsidiaries into the reporting currency of the parent company in order to prepare consolidated financial statements. The New York Times Financial Glossary …   Financial and business terms

  • foreign currency translation — The process of restating foreign currency accounts of subsidiaries ( subsidiary) into the reporting currency of the parent company in order to prepare consolidated financial statements. Bloomberg Financial Dictionary …   Financial and business terms

  • Конвертация иностранной валюты (FOREIGN CURRENCY TRANSLATION)  — Процесс выражения в отчетной валюте предприятия тех сумм, которые выражаются или измеряются в другой валюте …   Словарь терминов по управленческому учету

  • translation — trans‧la‧tion [trænsˈleɪʆn, trænz ] noun 1. [countable, uncountable] FINANCE the process of changing one currency into another: • Favorable foreign currency translations boosted profits. translation into • After translation into Swiss francs,… …   Financial and business terms

  • Currency risk — Categories of financial risk Credit risk Concentration risk Market risk Interest rate risk Currency risk Equity risk Commodity risk Liquidity risk Refinancing risk …   Wikipedia

  • Translation — For other uses, see Translation (disambiguation). Translator redirects here. For other uses, see Translator (disambiguation). Contents 1 Etymology 2 Theory …   Wikipedia

  • currency — noun 1 money used in a particular country ADJECTIVE ▪ domestic ▪ foreign ▪ They prefer to be paid in foreign currencies. ▪ common, global, international …   Collocations dictionary

  • Translation Risk — The exchange rate risk associated with companies that deal in foreign currencies or list foreign assets on their balance sheets. The greater the proportion of asset, liability and equity classes denominated in a foreign currency, the greater the… …   Investment dictionary

  • translation risk — The risk of changes in the reported home currency accounting results of foreign operations due to changes in currency exchange rates. Bloomberg Financial Dictionary * * *    A form of currency risk associated with the valuation of balance sheet… …   Financial and business terms

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