Examlex
Which of the following is generally associated with text hierarchy?
Translation Adjustment
An adjustment made in the process of translating a foreign subsidiary's financial statements into the parent company's reporting currency.
Foreign Currency
Currency used in a country other than one's own, involving exchange risk when converting from one currency to another.
Net Realizable Value
The estimated selling price in the ordinary course of business minus any costs of completion, disposal, and transportation.
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