Cumulative Translation Adjustment

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Cumulative Translation Adjustment (CTA) account

An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.

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CTA Cumulative Translation Adjustment Account FASB No. 52			The adjustment resulting from translating nonmonetary items denominated in the local currency at the rate in effect at the date of the change is classified as a cumulative translation adjustment component of stockholders' equity. Foreign currency translation, EPS and ESOPs and alternative revenue ... by Journal of Accountancy The foreign currency transaction error resulted from foreign currency translation effects related to inter-company balances being recorded as a component of the cumulative translation adjustment within stockholders' equity (and a component of comprehensive income) rather than in the statement of operations. Embarcadero Technologies Provides Update on Filing of 2004 Form 10-K; ... by Business Wire Currency fluctuation variances are shown on the Balance Sheet as Cumulative Translation Adjustment and have periodic positive and negative effects on Shareholder's Equity. CCR Technologies Ltd. Reports Fifth Consecutive Profitable Quarter by Business Wire			Cuenta de retiro individual Cuenta discrecional Cuenta en fideicomiso Cuenta especial de arbitraje Cuenta inactiva Cuenta institucional Cuenta mixta Cuenta recaudadora Cuenta sin movimiento Cuentas a cobrar Cuentas a pagar Cuentas por cobrar culvert Cum Dividend Cum Rights Cum Warrant Cumulative Cumulative Abnormal Return Cumulative Auction Market Preferred Stocks Cumulative Audience Cumulative Dividend Feature Cumulative Interest Cumulative Preferred Stock Cumulative probability distribution Cumulative Total Return Cumulative Translation Adjustment Cumulative Translation Adjustment Account Cumulative Volume Index Cumulative Voting Cuna Cuota Cuota de exportacion Cuota inicial Cuotaparte Cuotapartista CUP Cup and Handle Cupon Cupon corto Cupon largo curable depreciation Curador ad litem Curateur Curatorschap curb appeal Curb Exchange Curb Market Curb Trading Cure cure rights Currency			Cumulative Radio Audience Method Cumulative Rate of Potential Life Lost Cumulative Rate of Return Cumulative Research Evidence Assessment Device Cumulative Reserve Fund Cumulative Residual Entropy Cumulative Risk Initiative Cumulative Risk to Age 40 Cumulative Schedule Performance Index Cumulative sentence Cumulative Standard Axles Cumulative Steam Oil Ratio Cumulative Stress Transfer Function Cumulative Sum cumulative sum chart Cumulative Table of Contents Cumulative Techniques and Procedures in Clinical Microbiology Cumulative Time Between Failures Cumulative to Date Cumulative Total Effective Dose Equivalent Cumulative total return Cumulative Total Returns Cumulative Total Stockholder Return Cumulative Transfer Effectiveness Function Cumulative Translation Adjustment Cumulative Translation Adjustment Account Cumulative Translation Adjustment Accounts cumulative trauma cumulative trauma cumulative trauma Cumulative trauma disorder Cumulative trauma disorder Cumulative trauma disorder Cumulative trauma disorder Cumulative trauma disorder Cumulative Trauma Disorders Resource Network Cumulative Urinary Digoxin Excretion over 48 Hours Cumulative Urinary Excretion Cumulative Ventral Root Depolarization Cumulative Virtual Blanking Cumulative Volume Index Cumulative Volume Index cumulative vote cumulative voting cumulative voting cumulative voting Cumulative Working Level Months cumulatively cumulatively cumulatively cumulatively cumulativeness cumulativeness cumulativeness cumulativeness

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