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

RemeasurementTranslation
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
CRCRCash, AR, AP,
notes payable
Nonmanetary assets
and liabilities
HRCRfixed assets,
inventory
Stockholders’
equity
HRHRretained earnings
Income statementHRAR/HRCOGS, depreciation
Other revenues and
expenses occurring
evenly over the year
ARAR/HRutility bills
換算差異I/S で処理包括利益

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