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Deloitte's Roadmap: Foreign Currency Matters

Foreign Currency Matters

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  • US GAAP
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830 on foreign currency matters. Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 830, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance. This publication also addresses relevant SEC considerations and highlights from the meetings of the AICPA SEC Regulations Committee’s International Practices Task Force.
Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 830, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance (highlighted by “Connecting the Dots” icons). This publication also addresses relevant SEC considerations and highlights from the meetings of the AICPA SEC Regulations Committee’s International Practices Task Force (highlighted by “SEC Considerations” icons). In addition, the Roadmap identifies pending content from recently issued ASUs. Readers should refer to the transition guidance in the relevant ASU to determine the effective date(s) of the pending guidance.
The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap. Appendix D discusses significant changes made since the issuance of the 2020 edition of this publication.