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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

temporal method

Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
Consequently, an understanding of the cause, severity, and temporal distribution of maxillofacial trauma permits clinical and research priorities to be established for effective treatment and prevention of those injuries.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.
One such method, called the temporal method, is based on the logic that if Ne determines rates of change in genetic variation, hen a measure of genetic change over time should allow Net be estimated.
To reduce sequential contraction bias, The presentation order was randomized and the expected results for left and right monitors in spatial method and first and second sequence in temporal method were counterbalanced [Poulton 1989].
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. These models are estimated daily, and signals are reported based on pre-determined thresholds.
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.sub.e] can be estimated from empirical observations on temporal change in those frequencies (Krimbas and Tsakas 1971; Nei and Tajima 1981a; Pollak 1983; Waples 1989; Jorde and Ryman 1995).
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.
Waples (1989) examined two sampling models that can be used when estimating [N.sub.e] with the temporal method. Under plan I, allele frequencies are estimated from the adult population (sampled either non-destructively or postreproduction); and under plan II, individuals are sampled (without replacement) before reproduction.
We are less convinced of Nunney's criticisms that our application of the temporal method leads to underestimates of [N.sub.e].