Examlex
According to the text the critical determinant of the FX value of a currency is:
GAAP
A standard collection of rules and standards for accounting that are widely used across the United States.
Asset Impairments
The reduction in the book value of an asset when its fair market value falls below its carrying amount on the balance sheet.
Depreciation Methods
Various approaches used to allocate the cost of a tangible asset over its useful life, such as straight-line, declining balance, or units of production methods.
Accounting Changes
Accounting changes refer to alterations in accounting policies, estimates, or the reporting entity that significantly impacts a company's financial statements.
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