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English to Russian translations [PRO]
Accounting | | English term or phrase: CTA on share capital | | CTA on share capital |
| | | Корректировка на пересчет валюты акционерного капитала | Explanation:
Currency Translation Adjustment
In consolidated financial Statement of a single reporting currency, the CTA represents the dollar value of the difference in the exchange rates used to convert Balance Sheet account and Income Statement accounts. According to GAAP, typically BS accounts are converted using the period end rate, whereas the IS accounts are converted at the period average currency rate. This currency calculation can therefore result in difference in value in IS and BS accounts. Companies therefore are required to choose a method to adjust the difference in values.
In consolidated financial statements, currency translation is either captured in the BS as currency Translation Adjustment in the Equity section, or as Foreign Exchange Gain/(Loss) in the Income Statement
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Note added at 11 hrs (2010-02-10 00:10:16 GMT)
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Лучше, наверное, будет так:
Корректировка акционерного капитала с учетом пересчета в валюту представления. |
| Selected response from:
Alexander Palatash
Hungary
Local time: 17:49
| Grading comment Thanks a lot
4 KudoZ points were awarded for this answer |
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The translation workplace 
peer agreement (net): +1
