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Current Rate Translation Method Summary

October 9, 2015
  • All assets & liabilities are translated at the current rate.
  • Revenue, SG&A, COGS, Depreciation, Amortization, and Net Income all translated at the average rate.
  • Common stock is always translated at the historical rate.
  • Equity is basically translated at the current rate.
  • Exposure is Net Assets, Translation Gains/Loses go to Equity
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  1. Another CFA® Exam is Finished – Muskblog

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