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8 Cards in this Set

  • Front
  • Back

Monetary assets and liabilities

Current rate for both

Non monetary assets and liabilities

Temporal: Historic


Current rate: Current rate

Common stock

Historic for both

Equity

Temporal: Mixed


Current rate: Current rate

Revenues and SG&A

Average

COGS and D&A

Temporal: Historic


Current rate: Average

Net Income

Temporal: Mixed


Current rate: Average

Exchange rate PnL shown in

Temporal: Income statement


Current Rate: Equity