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FX Intermediate: Functional Currency Determination/Changing

February 10 @ 10:00 am PST - 11:00 am PST


This course covers how to determine the functional currency of a foreign subsidiary under ASC 830.

The materials will cover the requirements to change a functional currency, highly inflationary economies, and the strategic importance of the functional currency decision for an organization.

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Course Description:

Participants will be prepared to:

• Focus on the 6 (six) economic indicators in ASC 830
• Evaluate a functional currency decision and its ramifications into the future
• How and when to change functional currencies

Learning Objectives:

After completing this course, participants will be able to understand functional currency concepts and the long-term impact the decision has on the organization.

Delivery Method: Group Internet-Based
Program Level: Intermediate
Prerequisites: Foreign Exchange Basics course
Advanced Preparation: None
CPE Credit: 1.0            Program: Accounting
CTP/CCM Credit:  Finance, accounting, and ethics-related programs which qualify for CPE credits will also qualify for CTP/CCM recertification credits.

For more information regarding refund, concerns and program cancellation policies, please contact our offices at 408-350-8580.


February 10
10:00 am PST - 11:00 am PST
Event Category: