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4 Cards in this Set
- Front
- Back
Credit to Translation Adjustment
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positive translation adjustment
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Assets translated using the Current Exchange rate and appreciated FC generates a
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Positive (credit) adjustment
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Liabilities translated at current exchange rate when FC has appreciated generate
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Negative (debit) translation adjustment.
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Current Rate adjustments create
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balance sheet exposure, adjustment exposure, or translation exposure (chap 7)
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