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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