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Translation Risk _ACCA考試FM知識(shí)點(diǎn)
Translation Risk _ACCA考試FM知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Translation Risk _ACCA考試FM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-FM
【知識(shí)點(diǎn)】
Translation Risk
Translation Risk
This is the risk that the organisation will make exchange losses when the accounting results of its foreign branches or subsidiaries are translated into the home currency. Translation losses can result, for example, from restating the book value of a foreign subsidiary's assets at the exchange rate on the statement of financial position date.
Note that this is purely a paper-based exercise - it is the translation not the conversion of real money from one currency to another.
Unless managers believe that the company‘s share price will fall as a result of showing a translation exposure loss in the company’s accounts, translation exposure will not normally be hedged. The company‘s share price, in an efficient market, should only react to exposure that is likely to have an impact on cash flows.
以上就是小編為大家整理Translation Risk _ACCA考試FM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Tracy老師基礎(chǔ)班班
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