Examlex
Using Skinner's words, an operant is any "active behavior that operates on the environment to generate consequences."
Current Rate Method
In currency translation, the method that uses the exchange rate at the balance sheet date to convert all financial statement items from a foreign entity's functional currency to the reporting currency.
U.S.GAAP
United States Generally Accepted Accounting Principles, the standard framework of guidelines for financial accounting used in the U.S.
Temporal Method
An accounting method for converting foreign currency transactions based on exchange rates at the time the transactions are made.
Translation Exchange Rates
The rates used to convert the financial statements of a company into the currency of a different country for reporting purposes.
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