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Cumulative Translation Adjustment Account |
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Cumulative Translation Adjustment Account On a balance sheet, an account where a company reports fluctuations in exchange rates that have occurred since it acquired an asset in a foreign currency. CTA accounts exist because FASB No. 52 requires companies to report assets held in foreign currencies to be reported at their current exchange rates. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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There are a finite number of transactions that flow thru the CTA account, but due to the significant strengthening of the Canadian dollar during this period, the cumulative amount of this gain is certainly material to our balance sheet. |
CTA Account |
CT/CAT CT/CCD Ct/ct Ct/ct CT/LM CT/LN CT/LW CT/MRI CT/OS CT/ST CT1 CT105 CT1S CT2 CT2 CT2P2 CT3 CT3IP CT4 CT4CT CT4ME CT6 CT7 CT8M CT9 CTA CTA CTA CTA CTA Account CTA AccountsCTA medium CTA-21 CTA1 CTA2/B CTAA CTAAB CTAAC CTAAP CTAB CTAB CTABC CTABT CTAC CTACA CTACE CTACS CTAD CTADD CTADE CTADS CTAE CTAEC CTAEO CTAEYC | ||||||||
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