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When a parent-subsidiary relationship exists between two companies in different countries using different currencies, the act or practice of changing the financial statements of the subsidiary to conform to the accounting standards of the parent's country, as well as re-denominating the subsidiary's currency into the parent's currency. According to the Generally Accepted Accounting Principles in the United States, the translation of a foreign currency to U.S. dollars must be accurate as of the date on the financial statement. If there have been substantial changes to the exchange rate since that date, the consolidated financial statement must note this.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


The expression of amounts denominated in one currency in terms of another currency by using the rate at which two currencies are exchanged. For example, a firm with foreign operations might express sales made in German marks in terms of U.S. dollars. Also called foreign currency translation.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
The lane changer initially functioned without failure or even noticeable backlash for three years, typically unheard of in most linear motion applications."
Linear motions issue is very wide and solves linear movement in many various kinds from several liquid mechanisms, through screw mechanisms with sliding or rolling parts, mechanisms with cogged belts using push or pull components to linear electro motors for very fast and precise moves.
Nook Industries is a manufacturer of linear motion components and linear control systems that are used in a multitude of applications requiring controlled, straight-line movement.
The aforementioned reasons are expected to propel the demand for linear motion systems and this, in turn, will push the growth of the Linear Motion Systems Market .
31 July 2018 - Ohio, US-based engineered bearings and power transmission products manufacturer Timken Company (NYSE: TKR), in conjunction with pan-European firm Chequers Capital and IGI Private Equity, has agreed to acquire Italy based linear motion products provider Rollon Group, the company said.
For a linear motion component that can strike this balance, consider wheel-guided linear slides.
Visitors to the Schaeffler stand will be able to talk to experienced engineers about how the latest innovations in rotary and linear motion technology can improve machine build times and reduce project costs.
It combines high-output force, rotary to linear motion, stepper drive and programmable control in a single integrated package.
This captive is designed for applications such as micro-fluidic dispensing, electronic throttle control, fine adjustment control for optics, antenna movement, scanning devices, and other applications requiring linear motion in tight spaces.
5 -- Haydon Kerk Motion Solutions, manufacturer of precision linear motion products, has introduced the high resolution 19000 series captive linear actuator.
Featuring a rugged composite housing, the Kinemax drive has 7 pounds of axial thrust and is suitable for light duty linear motion applications with low drive torque requirements.

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