Examlex
Why do we use standard scores?
Cumulative Translation Adjustment
An entry in the accumulated other comprehensive income section of a translated balance sheet summarizing the gains or losses from currency translation differences.
Remeasurement Gain or Loss
A financial result that occurs when the value of a foreign currency transaction is adjusted to reflect exchange rate changes at the balance sheet date.
Parent Company
A corporation that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors.
Financial Statements
Formal records of the financial activities and position of a business, person, or other entity, vital for making financial decisions.
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