temporal method

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.

temporal method

see FOREIGN CURRENCY TRANSLATION.
References in periodicals archive ?
Most of the estimates using the temporal method in natural populations have been for species with short generation times, such as insects [4] based on data from and plants use of the temporal method to estimate Ne for fish populations has often focused on hatchery populations.
Advantages of historical sampling: For estimating effective population size by the temporal method, the ability to examine samples taken several generations a part provided us two important advantages.
If a different presentation currency has been adopted, the temporal method of translation should be used - in other words, treat transactions as if they had been conducted by the parent.
Very broadly speaking, the DASTM rules are reminiscent of the temporal method rules of SFAS 8 (replaced in the early 1980s by SFAS 52).
Otherwise, use the temporal method of translation - in other words, treat the transactions as if they had been entered into by the parent company.
for work described in their NASA research announcement proposal entitled "High Order Spatial and Temporal Methods for Simulation and Sensitivity Analysis of High- Speed Flows.