A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

It stands for foreign currency translation reserve; a type of reserve that is created to account for foreign currency translation...

A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

The operations of a reporting entity that are based in a foreign country or are denominated in a currency other...

The amount of a reporting entity's interest in the net assets of a foreign operation. Examples of foreign operations include...