Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:focusesOn |
translation of financial statements of foreign operations
accounting for foreign currency transactions |
| gptkbp:fullName |
gptkb:ASC_830_Foreign_Currency_Matters
|
| gptkbp:guidanceSystem |
exchange rates
disclosure requirements for foreign currency matters foreign currency transaction gains and losses functional currency determination remeasurement of financial statements reporting currency translation adjustments |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 830
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FAS_52
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
public companies
private companies not-for-profit organizations governmental entities (if following U.S. GAAP) |
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|