current exchange rate method

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• Current Rate Method — A method of foreign currency translation where most items in the financial statements are translated at the current exchange rate. The exception would be income statements items, which are translated at actual exchange rates. This method of is… …   Investment dictionary

• Current rate method — Under this currency translation method, all foreign currency balance sheet and income statement items are translated at the current exchange rate. The New York Times Financial Glossary …   Financial and business terms

• current rate method — The translation of all foreign currency balance sheet and income statement items at the current exchange rate. Bloomberg Financial Dictionary …   Financial and business terms

• Current / noncurrent method — Under this currency translation method, all of a foreign subsidiary s current assets and liabilities are translated into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange… …   Financial and business terms

• current/noncurrent method — The translation of all of a foreign subsidiary s current assets and liabilities ( liability) into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate; that is, the rate …   Financial and business terms

• Temporal Method — A method of foreign currency translation that uses exchange rates based on the time assets and liabilities are acquired or incurred. The exchange rate used also depends on the method of valuation that is used. Assets and liabilities valued at… …   Investment dictionary

• Foreign exchange hedge — A way for companies to eliminate foreign exchange (FOREX) risk when dealing in foreign currencies. This can be done using either the cash flow or the fair value method. The accounting rules for this are addressed by both the International… …   Wikipedia

• international payment and exchange — ▪ economics Introduction international exchange also called  foreign exchange        respectively, any payment made by one country to another and the market in which national currencies are bought and sold by those who require them for such… …   Universalium

• Countercurrent exchange — Counter heat current exchange: Note the gradually declining differential and that the once hot and cold streams exit at the reversed temperature difference; the hotter entering stream becomes the exiting cooler stream and vice versa.… …   Wikipedia

• Foreign-exchange option — Foreign exchange Exchange rates Currency band Exchange rate Exchange rate regime Exchange rate flexibility Dollarization Fixed exchange rate Floating exchange rate Linked exchange rate Managed float regime Markets Foreign exchange market Futures… …   Wikipedia

• Community Exchange System — Numismatics Terminology Portal Currency …   Wikipedia