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Translation Risk _ACCA考試FM知識點
Translation Risk _ACCA考試FM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Translation Risk _ACCA考試FM知識點，希望能夠幫助到大家。
【科目】
ACCA-FM
【知識點】
Translation Risk
Translation Risk
This is the risk that the organisation will make exchange losses when the accounting results of its foreign branches or subsidiaries are translated into the home currency. Translation losses can result, for example, from restating the book value of a foreign subsidiary's assets at the exchange rate on the statement of financial position date.
Note that this is purely a paper-based exercise - it is the translation not the conversion of real money from one currency to another.
Unless managers believe that the company‘s share price will fall as a result of showing a translation exposure loss in the company’s accounts, translation exposure will not normally be hedged. The company‘s share price, in an efficient market, should only react to exposure that is likely to have an impact on cash flows.
以上就是小編為大家整理Translation Risk _ACCA考試FM知識點了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計時，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Tracy老師基礎(chǔ)班班
本文為正保會計網(wǎng)校在線原創(chuàng)文章，轉(zhuǎn)載請注明
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