TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CURRENT RATE METHOD [1 record]
Record 1 - internal organization data 2011-08-05
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial Accounting
- Currency and Foreign Exchange
Record 1, Main entry term, English
- current rate method
1, record 1, English, current%20rate%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- closing rate/net investment method 2, record 1, English, closing%20rate%2Fnet%20investment%20method
correct, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method of translation of foreign currency where all assets and liabilities are translated at the foreign exchange rate in effect at the balance sheet date. 3, record 1, English, - current%20rate%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité générale
- Politique monétaire et marché des changes
Record 1, Main entry term, French
- méthode du cours de clôture
1, record 1, French, m%C3%A9thode%20du%20cours%20de%20cl%C3%B4ture
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode du taux courant 1, record 1, French, m%C3%A9thode%20du%20taux%20courant
correct, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de conversion des états financiers d'une entité étrangère libellés en monnaie étrangère, qui consiste à convertir tous les actifs et les passifs au cours du change en vigueur à la date de clôture des comptes (le cours de clôture), tandis que tous les produits et les charges, y compris les dotations aux amortissements, sont convertis au cours en vigueur à la date de leur constatation, ou encore en utilisant une moyenne convenablement pondérée des cours du change de l'exercice. 1, record 1, French, - m%C3%A9thode%20du%20cours%20de%20cl%C3%B4ture
Record number: 1, Textual support number: 1 OBS
Selon les normes comptables internationales, lorsque l'entité étrangère présente ses comptes dans la monnaie d'une économie hyper-inflationniste, les produits et les charges doivent être convertis au cours de clôture. 1, record 1, French, - m%C3%A9thode%20du%20cours%20de%20cl%C3%B4ture
Record 1, Spanish
Record 1, Textual support, Spanish
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