ASC 830 Foreign Currency Matters

GPTKB entity

Statements (29)
Predicate Object
gptkbp:instanceOf accounting standard
gptkbp:appliesTo Foreign currency transactions
Translation of financial statements
gptkbp:firstIssueDate 2009
gptkbp:guidanceSystem Accounting for foreign currency transactions
Determining functional currency
Remeasurement
Reporting currency
Translation adjustments
Translation of foreign currency financial statements
https://www.w3.org/2000/01/rdf-schema#label ASC 830 Foreign Currency Matters
gptkbp:issuedBy gptkb:Financial_Accounting_Standards_Board
gptkbp:language English
gptkbp:location gptkb:United_States
gptkbp:partOf gptkb:FASB_Accounting_Standards_Codification
gptkbp:publicLawNumber 830
gptkbp:relatedTo gptkb:GAAP
IFRS IAS 21
gptkbp:replacedBy gptkb:FAS_52
FAS 8
gptkbp:subjectArea Accounting
Financial reporting
Foreign currency
gptkbp:usedBy Private companies
Public companies
Governmental entities
Not-for-profit organizations
gptkbp:bfsParent gptkb:ASC_830
gptkbp:bfsLayer 7