pathfinder of Others
is the spot exchange rate at the end of the reporting period.
is the difference resulting from translating a given number of units of one currency into another currency at different exchange rates.
is the ratio of exchange for two currencies.
is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
is a currency other than the functional currency of the entity.
is an entity that is a subsidiary, associate, joint arrangement or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
is the currency of the primary economic environment in which the entity operates.
is a parent and all its subsidiaries.
are units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency.
Net investment in a foreign operation
is the amount of the reporting entity’s interest in the net assets of that operation.
is the currency in which the financial statements are presented.
Spot exchange rate
is the exchange rate for immediate delivery.Posted