Table of Contents
Chapter 1 – Financial
Statement Translation
A Note Regarding Consolidations and the Equity Method
Financial Statement Translation
Determination of Functional Currency
Translation into Functional Currency
Translation of Financial Statements
Reporting in Other Comprehensive Income
Impact on the Statement of Cash Flows
Special Translation Situations
No Applicable Period-end Exchange Rate
Derecognition of a Foreign Entity Investment
Impact of Financial Statement Translation on Closing
the Books
Chapter 2 - Foreign Currency Transactions
Basic Foreign Currency Transactions
Foreign Exchange Hedging Instruments
Loan
Denominated in a Foreign Currency
Hedge Accounting – Cash Flow Hedges
Hedge Accounting – Net Investment Hedges
Unhedged Foreign Exchange Gains and Losses
Inclusion in Impairment Analysis