Deloitte’s Roadmap: Foreign Currency Matters

Foreign Currency Matters

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830 on foreign currency matters.

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Preface On the Radar Contacts Chapter 1 — Introduction Chapter 2 — Determining the Functional Currency Chapter 3 — Exchange Rates Chapter 4 — Foreign Currency Transactions Chapter 5 — Foreign Currency Translations Chapter 6 — Intra-Entity Transactions Chapter 7 — Highly Inflationary Economies Chapter 8 — Income Taxes Chapter 9 — Presentation and Disclosure Chapter 10 — Key Differences Between U.S. GAAP and IFRS Accounting Standards — Foreign Currency Appendix A — Sample SEC Comments: Foreign Currency Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2024