Historical exchange rate

Historical exchange rate

An accounting term that refers to the exchange rate in effect at the time an asset or liability is acquired.
References in periodicals archive ?
Current and historical exchange rate information is available from Web sites such as the Federal Reserve Bank (www.
29) The adjusted tax basis of an asset is, again, determined in the owner's functional currency, using the spot or historical exchange rate, as appropriate, depending on the asset.
9 (2%) 100% Unless stated otherwise, all comparisons in this document are shown on a historical exchange rate basis.
Similarly, taxpayers that elected DASTM pursuant to the temporary and proposed regulations as they existed prior to September 19, 1989, were afforded the same historical exchange rate treatment.
Figure: Historical exchange rate of yen vs US dollar, euro, and pound, January 2007 to January 2012
Unless otherwise stated, all translations from RMB to US$ are based on the historical exchange rate of US$1.
1Year on year variation at historical exchange rate is 1% and year on year variation at constant exchange rate is (2%).
dollars are based on the applicable exchange rates quoted by the People's Bank of China, Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains, and losses are translated using the average rate for the period.
Key figures of the adjusted income statement: First Half 2009 First Half 2010 e1/4 in millions As a % of revenue e1/4 in millions As a % of revenue Year-on-year variation at historical exchange rates Revenue 800 840 +5 % Gross profit 290 36.
Applying regression analysis to historical exchange rates and interest differentials was developed in a simplified statistical test of IFE.
Revenue variations at constant and historical exchange rates

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