- translation exposure
- = accounting exposureA risk that arises from the translation of the assets and liabilities in a balance sheet into a foreign currency.
Accounting dictionary. 2014.
translation exposure
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Translation Exposure — ⇡ Exposure … Lexikon der Economics
Translation Exposure — The risk that a company s equities, assets, liabilities or income will change in value as a result of exchange rate changes. This occurs when a firm denominates a portion of its equities, assets, liabilities or income in a foreign currency. Also… … Investment dictionary
Translation exposure — Risk of adverse effects on a firm s financial statements that may arise from changes in exchange rates. Related: transaction exposure. The New York Times Financial Glossary … Financial and business terms
translation exposure — risk of adverse effects on a firm s financial statements that may arise from changes in exchange rates. Related: transaction exposure. Bloomberg Financial Dictionary … Financial and business terms
Exposure — Begriff zur Kennzeichnung von ⇡ Währungsrisiken. Das Transaction E. bezieht sich auf bereits bestehende Forderungen und Verbindlichkeiten aus laufenden Transaktionen, die auf ausländische Währungen lauten und deren Werte sich durch eine… … Lexikon der Economics
exchange-rate exposure — exchange rate risk; = foreign exchange rate risk The risk associated with uncertain exchange rates. The three types of risk are transaction exposure, translation exposure, and economic exposure … Accounting dictionary
Transaction exposure — Risk to a firm with known future cash flows in a foreign currency that arises from possible changes in the exchange rate. Related:translation exposure. The New York Times Financial Glossary … Financial and business terms
transaction exposure — risk to a firm with known future cash flows in a foreign currency, that arises from possible changes in the exchange rate. Related: translation exposure. Bloomberg Financial Dictionary … Financial and business terms
accounting exposure — See: translation exposure … Accounting dictionary
Cumulative Translation Adjustment - CTA — An entry in the comprehensive income section of a translated balance sheet summarizing the gains/losses resulting from varying exchange rates over the years. A CTA entry is required under the Financial Accounting Standards Board (FASB) No.52 rule … Investment dictionary
