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

References in periodicals archive ?
12,13 Treatment of maxillofacial fracture include fixation with mini plates, wire fixation, intermaxillary fixation, graft and proplast application for reconstruction of bone defects and elevation by Gillies temporal method in the case of zygoma fracture are the most common treatment options used in the world and also in our hospital.
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.
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.
Signals of unusual clusters of ILI are identified by three statistical models: small area method, spatio-temporal method, and purely temporal method.
The same can be said for the translation example under the temporal method using the Russian ruble as the local currency in Chapter 9.
If the functional currency is the dollar, then the temporal method is used to "remeasure" the foreign financial statements (See Exhibit 1).
The so-called temporal method is based on the logic that when genetic drift is the only cause of allele frequency change over time [N.
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.
We are less convinced of Nunney's criticisms that our application of the temporal method leads to underestimates of [N.
This relationship forms the basis of several different formulations of the temporal method (Krimbas and Tsakas, 1971; Pamilo and Varvio-Aho, 1980; Nei and Tajima, 1981; Pollak, 1983; Waples, 1989).
Within the literature, many health geography studies use spatial methods, temporal methods, and less commonly spatio-temporal methods.