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Daily Exchange Rates: Easy to Implement, Hard to Explain

Should you move from a monthly income statement rate to a daily rate in the recording of non-functional currency transactions in functional currency?

CNH vs. CNY: Which of These Currencies is the “Right” Balance Sheet Rate?

For the most part determining the appropriate balance sheet rate is fairly straight forward under ASC 830. But not always.

The Impact of the Dissolution of or Defection from the Euro

The discussion was moderated by Hedge Trackers’ founder Helen Kane.