Cumulative Translation Adjustment Account

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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.

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FASB No. 52			In addition, as a result of the significant appreciation of the Canadian dollar against both the Euro and the Swiss franc in the past few months, the Company has recorded a potential loss of $21 million in its cumulative translation adjustment account in the equity section of its balance sheet. Aastra Reports Third Quarter Financial Results by Business Wire The Company is reviewing certain accounting matters related to its cumulative translation adjustment account, which is a component of accumulated other comprehensive loss and will finalize and file its Form 10-Q once these matters are resolved. NetManage Announces Delay in Filing Second Quarter Form 10-Q by Business Wire			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 Currency Appreciation			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 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 Cumulatives

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