Популярное

Музыка Кино и Анимация Автомобили Животные Спорт Путешествия Игры Юмор

Интересные видео

2025 Сериалы Трейлеры Новости Как сделать Видеоуроки Diy своими руками

Топ запросов

смотреть а4 schoolboy runaway турецкий сериал смотреть мультфильмы эдисон
dTub
Скачать

Foreign currency accounting – Remeasurement and translation

Автор: PwC US

Загружено: 2024-09-24

Просмотров: 909

Описание:

We continue our miniseries on foreign currency accounting with an episode on foreign currency remeasurement and translation. 

• Foreign currency measurement is the process by which an entity expresses transactions whose terms are denominated in a foreign currency in its functional currency. 
• Foreign currency translation is the process of expressing a foreign entity’s functional currency financial statements in the reporting currency. 

In this episode, we discuss: 

• 03:09 – An overview of the accounting for foreign currency remeasurement and translation
• 05:56 – Measurement of foreign currency transactions
• 09:56 – Exchange rate considerations
• 22:26 – Translating financial statement of foreign entities 
• 29:00 – Releasing cumulative translation adjustments (CTA)

For more information see chapters 4 (https://viewpoint.pwc.com/dt/us/en/pw...) and 5 (https://viewpoint.pwc.com/dt/us/en/pw...) of our Foreign currency guide. Also, check out our other episode in this miniseries, Foreign currency accounting – Determining functional currency (https://viewpoint.pwc.com/dt/us/en/pw...) . Additionally, follow this podcast on your favorite podcast app for more episodes.

John Horan (  / johnfhoraniii  ) is a managing director in PwC’s National Office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.

Ross Drucker (  / rossdrucker  ) is a partner in PwC’s National Office where he assists clients with financial instrument accounting, including derivatives and hedging transactions, foreign currency, and structured capital markets transactions. He recently returned to PwC following two years working at the SEC in the Office of the Chief Accountant, focusing on financial instrument transactions as well as cryptocurrency.

Heather Horn (  / heather-horn  ) is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected] (mailto:[email protected]) . 


Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. (https://www.buzzsprout.com/twilio/tex...)

Foreign currency accounting – Remeasurement and translation

Поделиться в:

Доступные форматы для скачивания:

Скачать видео mp4

  • Информация по загрузке:

Скачать аудио mp3

Похожие видео

array(20) { ["1Lxt81dYL1A"]=> object(stdClass)#6854 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "1Lxt81dYL1A" ["related_video_title"]=> string(63) "Accounting for business combinations: Being prepared for a deal" ["posted_time"]=> string(19) "1 год назад" ["channelName"]=> NULL } ["-u4fudsqd1w"]=> object(stdClass)#6865 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "-u4fudsqd1w" ["related_video_title"]=> string(77) "The fourth line of defense: How AI is transforming financial crime prevention" ["posted_time"]=> string(19) "2 дня назад" ["channelName"]=> NULL } ["tiFNzs-QRMQ"]=> object(stdClass)#6852 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "tiFNzs-QRMQ" ["related_video_title"]=> string(33) "FASB's new software cost guidance" ["posted_time"]=> string(19) "4 дня назад" ["channelName"]=> NULL } ["oL_ZXzAGGj0"]=> object(stdClass)#6862 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "oL_ZXzAGGj0" ["related_video_title"]=> string(36) "CECL disclosures: Year-end reminders" ["posted_time"]=> string(19) "1 год назад" ["channelName"]=> NULL } ["HX-Gs2OcutE"]=> object(stdClass)#6846 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "HX-Gs2OcutE" ["related_video_title"]=> string(32) "Election Watch: November 5, 2025" ["posted_time"]=> string(22) "10 дней назад" ["channelName"]=> NULL } ["odiFQiscp1w"]=> object(stdClass)#6858 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "odiFQiscp1w" ["related_video_title"]=> string(74) "Latest from Washington, Pillar Two inflection point, and Treasury guidance" ["posted_time"]=> string(21) "5 дней назад" ["channelName"]=> NULL } ["CFBm8DGT6BM"]=> object(stdClass)#6850 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "CFBm8DGT6BM" ["related_video_title"]=> string(79) "San Francisco 49ers and PwC Join Forces to Transform the Digital Fan Experience" ["posted_time"]=> string(22) "10 дней назад" ["channelName"]=> NULL } ["cSPGYR5W9ss"]=> object(stdClass)#6861 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "cSPGYR5W9ss" ["related_video_title"]=> string(48) "Sustainability now: Modernizing the GHG Protocol" ["posted_time"]=> string(19) "2 дня назад" ["channelName"]=> NULL } ["Fs88JO0Gnac"]=> object(stdClass)#6840 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "Fs88JO0Gnac" ["related_video_title"]=> string(74) "PwC and Salesforce: Empowering Caregivers with Health Cloud and Agentforce" ["posted_time"]=> string(21) "1 день назад" ["channelName"]=> NULL } ["3rr91ett-uc"]=> object(stdClass)#6864 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "3rr91ett-uc" ["related_video_title"]=> string(65) "Rohit Kumar, Todd Metcalf on signals from off-year election cycle" ["posted_time"]=> string(22) "10 дней назад" ["channelName"]=> NULL } ["ce6wyFCKiRE"]=> object(stdClass)#6853 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "ce6wyFCKiRE" ["related_video_title"]=> string(186) "Серия «Реальные истории»: от оповещений на основе искусственного интеллекта до автоматизированног..." ["posted_time"]=> string(19) "3 дня назад" ["channelName"]=> NULL } ["T2ew3lwMcP0"]=> object(stdClass)#6859 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "T2ew3lwMcP0" ["related_video_title"]=> string(58) "LIFO method reduces income taxes related to higher tariffs" ["posted_time"]=> string(21) "5 дней назад" ["channelName"]=> NULL } ["GQn2cet-RFk"]=> object(stdClass)#6847 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "GQn2cet-RFk" ["related_video_title"]=> string(66) "SEC to revisit quarterly reporting: Pros, cons, and what’s ahead" ["posted_time"]=> string(22) "11 дней назад" ["channelName"]=> NULL } ["hYWb7GS4ojQ"]=> object(stdClass)#6845 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "hYWb7GS4ojQ" ["related_video_title"]=> string(56) "True financial crime: Umasking tech-enabled exploitation" ["posted_time"]=> string(19) "2 дня назад" ["channelName"]=> NULL } ["4mQcDgBGGA0"]=> object(stdClass)#6843 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "4mQcDgBGGA0" ["related_video_title"]=> string(50) "Week in Review with Pat Brown - November 14, 2025" ["posted_time"]=> string(19) "2 дня назад" ["channelName"]=> NULL } ["db5xK1Zl2C8"]=> object(stdClass)#6844 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "db5xK1Zl2C8" ["related_video_title"]=> string(30) "Section 232 automotive tariffs" ["posted_time"]=> string(19) "2 дня назад" ["channelName"]=> NULL } ["9YLIbDYxGQs"]=> object(stdClass)#6841 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "9YLIbDYxGQs" ["related_video_title"]=> string(71) "Beyond the Storm: How The PwC Foundation Fuels Team Rubicon’s Mission" ["posted_time"]=> string(19) "2 дня назад" ["channelName"]=> NULL } ["xpM6XjApvMQ"]=> object(stdClass)#6842 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "xpM6XjApvMQ" ["related_video_title"]=> string(50) "PwC Wins Big at Microsoft Partner of the Year 2025" ["posted_time"]=> string(19) "3 дня назад" ["channelName"]=> NULL } ["2pi3eu8D-9k"]=> object(stdClass)#6830 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "2pi3eu8D-9k" ["related_video_title"]=> string(55) "Week in Review with Scott McCandless - November 7, 2025" ["posted_time"]=> string(21) "9 дней назад" ["channelName"]=> NULL } ["6AFmo5O2O3Q"]=> object(stdClass)#6831 (5) { ["video_id"]=> int(9999999) ["related_video_id"]=> string(11) "6AFmo5O2O3Q" ["related_video_title"]=> string(0) "" ["posted_time"]=> string(22) "11 дней назад" ["channelName"]=> NULL } }
Accounting for business combinations: Being prepared for a deal

Accounting for business combinations: Being prepared for a deal

The fourth line of defense: How AI is transforming financial crime prevention

The fourth line of defense: How AI is transforming financial crime prevention

FASB's new software cost guidance

FASB's new software cost guidance

CECL disclosures: Year-end reminders

CECL disclosures: Year-end reminders

Election Watch: November 5, 2025

Election Watch: November 5, 2025

Latest from Washington, Pillar Two inflection point, and Treasury guidance

Latest from Washington, Pillar Two inflection point, and Treasury guidance

San Francisco 49ers and PwC Join Forces to Transform the Digital Fan Experience

San Francisco 49ers and PwC Join Forces to Transform the Digital Fan Experience

Sustainability now: Modernizing the GHG Protocol

Sustainability now: Modernizing the GHG Protocol

PwC and Salesforce: Empowering Caregivers with Health Cloud and Agentforce

PwC and Salesforce: Empowering Caregivers with Health Cloud and Agentforce

Rohit Kumar, Todd Metcalf on signals from off-year election cycle

Rohit Kumar, Todd Metcalf on signals from off-year election cycle

Серия «Реальные истории»: от оповещений на основе искусственного интеллекта до автоматизированног...

Серия «Реальные истории»: от оповещений на основе искусственного интеллекта до автоматизированног...

LIFO method reduces income taxes related to higher tariffs

LIFO method reduces income taxes related to higher tariffs

SEC to revisit quarterly reporting: Pros, cons, and what’s ahead

SEC to revisit quarterly reporting: Pros, cons, and what’s ahead

True financial crime: Umasking tech-enabled exploitation

True financial crime: Umasking tech-enabled exploitation

Week in Review with Pat Brown - November 14, 2025

Week in Review with Pat Brown - November 14, 2025

Section 232 automotive tariffs

Section 232 automotive tariffs

Beyond the Storm: How The PwC Foundation Fuels Team Rubicon’s Mission

Beyond the Storm: How The PwC Foundation Fuels Team Rubicon’s Mission

PwC Wins Big at Microsoft Partner of the Year 2025

PwC Wins Big at Microsoft Partner of the Year 2025

Week in Review with Scott McCandless - November 7, 2025

Week in Review with Scott McCandless - November 7, 2025

© 2025 dtub. Все права защищены.



  • Контакты
  • О нас
  • Политика конфиденциальности



Контакты для правообладателей: [email protected]