Part 2 Section A.4. Special issues 財務諸表分析における特論

Foreign Currency Transactions　外貨建て取引

	Remeasurement	Translation	例
目的	ローカル通貨から機能通貨へ	機能通貨から報告通貨へ	–
Monetary assets and liabilities	CR	CR	Cash, AR, AP, notes payable
Nonmanetary assets and liabilities	HR	CR	fixed assets, inventory
Stockholders’ equity	HR	HR	retained earnings
Income statement	HR	AR/HR	COGS, depreciation
Other revenues and expenses occurring evenly over the year	AR	AR/HR	utility bills
換算差異	I/S で処理	包括利益	–

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