The currency that an entity uses to record and measure its transactions. A functional currency is used to present the...

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

A set of principles, rules, bases, guidelines, conventions, and practices that an entity applies in the process of preparing and...

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...

An entity that sells financial assets (such as stocks, bonds, etc.) that it has borrowed and does not own at...

An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...

An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...

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

In connection with a set of financial statements (of a given entity), circular reference is a situation that arises due...