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Foreign exchange losses
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Lecture Financial Accounting (15/e) - Chapter 15: Global business and accounting. In this chapter, students will be able to understand: Define four mechanisms companies use to globalize their business activities, explain why there is demand for harmonization of global financial reporting standards, demonstrate how to convert an amount of money from one currency to another, compute gains or losses on receivables or payables that are stated in a foreign currency when exchange rates fluctuate,...
17p
runordie9
27-09-2022
9
2
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Pests cause widespread losses even if control measures are administered. They are hurting the prospects of many agricultural produce exporting countries. On numerous occasions developing countries have faced embargo owing to the presence of pests in the produce. Area wide pModels to be followed for AWPM, Sterile insect technique, Self-contained dry storage irradiatorsest management (AWPM) is clearly one of the strategies to mitigate such pests which pose threat to the people, crops, livestock and foreign exchange of the countries.
20p
cothumenhmong9
18-01-2021
21
2
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International market share will be threatened by Bamboo Airways, who planned to receive B787 for international route at the end of 2019. Bamboo Airways tends to apply full-service strategy, oriented to be a 5-star airline, and compete directly to the flag carrier. With similar services, lower air fare, mysterious attraction, Bamboo Airways could take the international market share from Vietnam Airlines.
5p
nguaconbaynhay2
10-01-2020
53
2
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Onion Allium cepa L. (2n=16) is the most important bulbous vegetable. It forms an indispensable part of many diets, both vegetarian and non-vegetarian. Onion is regarded as an important export oriented crop and fetches a handsome foreign exchange. Onion among vegetables has very poor competitive ability with weeds due to its inherent characteristics such as shallow root system, narrow leaf and less area. The reduction in crop yield has direct correlation with weed competition. The effective weed control involves identification of weed flora and their management through suitable methods.
11p
cothumenhmong1
08-12-2019
19
0
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In this chapter, students understand and can recall type of foreign exchange exposure, translation methods and FASB-52, methods for managing translation exposure; students can calculate translation exposure and gain/loss, students can calculate EaR given balance sheet account information and exchange rate volatility.
20p
nomoney9
04-04-2017
47
1
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This chapter distinguish among presentation (reporting) currency, functional currency, and local currency; describe foreign currency transaction exposure, including accounting for and disclosures about foreign currency transaction gains and losses; analyze how changes in exchange rates affect the translated sales of the subsidiary and parent company;…
39p
allbymyself_10
02-03-2016
67
6
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The fair value of investments and other assets and liabilities in foreign currencies is translated into the Fund’s functional currency at the rates of exchange prevailing at the period-end date. Purchases and sales of investments, and income and expenses are translated at the rates of exchange prevailing on the respective dates of such transactions.
28p
hongphuocidol
04-04-2013
69
9
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A derivative is a contract that is used to transfer risk. There are many different underlying risks, ranging from fluctuations in energy prices to weather risks. Most derivatives, however, are based on financial securities such as common stocks, bonds and foreign exchange instruments.
202p
vigro23
29-08-2012
149
30
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68 Understanding the Numbers part of net income. With the other method, the translation adjustment will be reported as part of other comprehensive income.38 Foreign-currency gains and losses can also result from the use of various currency contracts, such as forwards, futures, options, and swaps, entered into for both hedging and speculation. It is not uncommon to observe foreign exchange gains and losses year after year in a company’s income statement.
10p
anhheomap
13-12-2010
281
131
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CHAPTER 3 Kinds Of Foreign Exchange Market. 3.1. Spot Market. Currency spot trading is the most popular foreign currency instrument around the world, making up 37 percent of the total activity. The fast-paced spot market is not for the fainthearted, as it features high volatility and quick profits (and losses).
9p
mama15
21-10-2010
69
20
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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 21 The Effects of Changes in Foreign Exchange Rates was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (issued in July 1983). Limited amendments were made to cross-references in IAS 21 in 1998 and 1999.
32p
misadu
07-07-2010
512
111
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