Examlex
Hearing is synonymous with:
Remeasurement
The process of converting foreign currency amounts into a functional currency using exchange rates that reflect changes in market conditions.
Translation
The process of converting the financial statements of a foreign subsidiary into the reporting currency of the parent company, according to appropriate accounting standards.
Purpose
The underlying motive or reason for the creation or existence of something.
Translation Adjustment
An adjustment in the financial statements to account for gains or losses that arise from converting foreign currencies into the reporting currency.
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