translation

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Translation

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.

translation

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.
References in periodicals archive ?
TCTP, the translationally controlled tumor protein, is involved in various biologically relevant processes (Bangrak et al.
Molecular cloning and expression of a mammalian homologue of a translationally controlled tumor protein (TCTP) gene from Penaeus monodon shrimp.
The plasmodium falciparum translationally controlled tumor protein homolog and its reaction with the antimalarial drug artemisinin.
The mRNA of the translationally controlled tumor protein P23/TCTP is a highly structured RNA, which activates the dsRNA-dependent protein kinase PKR.
Translationally controlled tumor protein is a novel heat shock protein with chaperone-Iike activity.
Phyloge-netic and structural analysis of translationally controlled tumor proteins.
Identification of the calcium binding sites in translationally controlled tumor protein.
Analysis of the translationally controlled tumour protein in the nematodes Ostertagia ostertagi and Caenorhabditis elegans suggests a pivotal role in egg production.
An alfalfa cDNA encodes a protein with homology to translationally controlled human tumor protein.
6 kb region of yeast chromosome XI includes the FBA1 and 'TOA2 genes, an open reading frame (ORF) similar to a translationally controlled tumor protein, one ORF containing motifs also found in planl storage proteins and 13 ORFs with weak or no homology to known proteins.
Translationally controlled tumor protein: a protein identified in several non-turnoral cells including erythrocytes.
Induction of translationally controlled tumor protein (TCTP) by transcriptional and post-transcriptional mechanisms.

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