Temporal Method

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Temporal method

A currency translation method under which the choice of exchange rate depends on the underlying method of valuation. Assets and liabilities valued at historical cost (market cost) are translated at the historical (current market) rate.

Temporal Method

In accounting, a convention where assets and liabilities listed according to their market cost and denominated in a foreign currency are translated to the domestic currency at the current exchange rate while all assets and liabilities listed at their historical cost are translated at the exchange rate in effect when each asset or liability was acquired. See also: Current/Noncurrent Method.

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Current/Noncurrent Method FASB No. 8			Very broadly speaking, the DASTM rules are reminiscent of the temporal method rules of SFAS 8 (replaced in the early 1980s by SFAS 52). New DASTM regulations may create phantom taxable profits in ... by Major, Bill / The Tax Adviser The temporal method of translation translates assets, liabilities, revenues, and expenses in a manner that retains their bases of measurement in terms of the Canadian dollar. Ainsworth Lumber Co. Ltd.: Recent Acquisitions Together With Strong ... by Business Wire dollars using the temporal method, as noted below: -- Monetary assets and liabilities are translated at the exchange rate at the balance sheet dates; -- Non-monetary assets are translated at historical rates; -- Revenue and expense items are translated at the average rate for the year; and -- Translation gains and losses are included in operations. Eldorado Gold Corporation: 2002 Financial Results, Part 1 of 3 by Business Wire			Technically Strong Technically Strong Market Technically Weak Technically Weak Market Technician Technological Unemployment Technology Company Tecnicas de proteccion de cartera Ted Spread Ted Turner TEDIS Teenage Scribblers Teenie Teeny TEFRA Tejimai Tejimai Kai Tel Aviv Stock Exchange Telecommunications Act of 1996 Telecommunications Consumer Protection Act of 1991 Telephone Banking Telephone Booth Telephone Consumer Protection Act Telephone Switching Tempesta di idee Temporal Method Temporarily Restricted Net Assets Temporary Account Temporary Assets Temporary Assignment Temporary Buydown Temporary Financing Temporary Investment Temporary Lender Temporary Liquidity Guarantee Program temporary restraining order Ten Largest Holdings Ten Windows Ten-Day Rule Ten-Day Window tenancy tenancy at sufferance tenancy at will tenancy by the entireties Tenancy by the Entirety tenancy for life tenancy for years tenancy in common tenancy in severalty Tenancy-in-Common tenant			temporal lobe temporal lobe temporal lobe Temporal Lobe Complex Partial Seizure Temporal Lobe Developmental Malformations temporal lobe epilepsy temporal lobe epilepsy temporal lobe epilepsy temporal lobe epilepsy temporal lobe epilepsy Temporal Lobe Epilepsy Seizures temporal lobe seizure temporal lobe syndrome temporal lobe trauma Temporal Lobe White Matter Temporal Lobe White Matter Signal Temporal lobes Temporal lobes Temporal logic Temporal logic Temporal Logic Expression Temporal Logic of Actions Temporal Logic of Belief and Actions Temporal Logic of Distributed Actions Temporal Logic Verifier Temporal Low-Voltage Irregular Delta Wave Temporal Mean Flow Velocity Temporal Mean Flow Velocity in the Anterior Cerebral Artery Temporal mechanics Temporal mechanics Temporal Method Temporal Minor Slow and Sharp Activity Temporal Motion Temporal Motivation Theory temporal muscle temporal muscle temporal muscle Temporal Muscle Blood Flow temporal nerves, deep temporal nerves, deep temporal nerves, deep temporal nerves, deep Temporal Noise Shaping Temporal Object Definition Language Temporal Object-Oriented Algebra Temporal Object-Oriented Data Model Temporal Object-Oriented Databases in Information Systems temporal odontoma temporal odontoma temporal order Temporal parochialism temporal plane temporal plane temporal plane temporal plane Temporal Point-Spread Function temporal pole temporal pole temporal pole temporal pole temporal pole of cerebral hemisphere

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