Examlex
Describe and state the historical significance of the following:
-Albany Congress
Net Asset Balance Sheet Exposure
The risk of change in the value of a company's net assets due to exchange rate movements, reflected in the balance sheet.
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.
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