exchange gain or loss

exchange gain or loss
A gain or loss resulting from an exchange-rate fluctuation arising from the conversion of other currencies into the domestic currency.

Accounting dictionary. 2014.

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  • Прибыль или убыток от курсовой разницы (EXCHANGE GAIN OR LOSS, FOREIGN EXCHANGE GAIN OR LOSS)  — 1 Прибыль или убыток в местной валюте, возникающий из за наличия валютных денежных статей в течение периода за который изменился курс обмена. См. Конвертация иностранной валюты (Foreign Currency Translation).  2 Внереализационным доходом… …   Словарь терминов по управленческому учету

  • Курсовая разница (FOREIGN CURRENCY EXCHANGE GAIN OR LOSS)  — Разница между рублевой оценкой соответствующего актива или обязательства, стоимость которых выражена в иностранной валюте, исчисленной по курсу Центрального банка Российской Федерации, на дату исполнения обязательств по оплате или отчетную дату… …   Словарь терминов по управленческому учету

  • realized gain or loss — Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the adjusted basis of the… …   Black's law dictionary

  • gain — n 1: an increase in value, capital, or amount compare loss capital gain: a gain realized on the sale or exchange of a capital asset (as a stock or real estate) ca·su·al·ty gain: a gain realized by an insured because property insurance benefits… …   Law dictionary

  • loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare …   Law dictionary

  • Exchange-traded fund — An exchange traded fund (ETF) is an investment fund traded on stock exchanges, much like stocks.[1] An ETF holds assets such as stocks, commodities, or bonds, and trades close to its net asset value over the course of the trading day. Most ETFs… …   Wikipedia

  • Exchange-traded note — An exchange traded note (or ETN) is a senior, unsecured, unsubordinated debt security issued by an underwriting bank. Similar to other debt securities, ETNs have a maturity date and are backed only by the credit of the issuer. ETNs are designed… …   Wikipedia

  • loss — The opposite of gain. Bloomberg Financial Dictionary * * * loss loss [lɒs ǁ lɒːs] noun 1. [countable, uncountable] the fact of no longer having something that you used to have, or having less of it: • loss of earnings through illness ˈjob loss… …   Financial and business terms

  • Loss leader — A loss leader or leader [ [http://www.bartleby.com/61/46/L0084600.html Leader] , The American Heritage Dictionary of the English Language: Fourth Edition , Houghton Mifflin Company, 2000.] (also called a key value item in the United Kingdom) is a …   Wikipedia

  • Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… …   Wikipedia

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