Examlex
Using Kelley's (1967) terminology, making an external attribution when someone who is friendly to most people is unfriendly to one particular individual is based on
Translated Income Statement
An income statement that has been converted from one currency into another currency, typically used by multinational corporations to consolidate foreign operations.
Gain or Loss
The financial result that occurs when the selling price of an asset differs from its book value.
Current Rate Method
An accounting method for translating foreign currency financial statements where all current-year items are translated at the present exchange rate.
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