Examlex
One of the principles of free-market economics is that our market-driven society believes in "self-interest." What does this mean?
Closing Rate
The exchange rate at the balance sheet date, used to convert the financial statements of a foreign subsidiary to the parent company's presentation currency.
Non-monetary Assets
Assets that are not in the form of cash or cannot be easily converted to cash, such as property, plant, and equipment.
Spot Rate
The current price in the foreign exchange market at which one currency can be exchanged for another currency.
Closing Rate
The closing rate is the exchange rate of a foreign currency against a home currency at the close of the accounting period, used in translating foreign currency financial statements.
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