Roadmap
Foreign Currency Matters (March
2023)
- Download the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
This Roadmap provides Deloitte’s
insights into and interpretations of the accounting guidance in ASC 830 on foreign
currency matters. While the guidance in ASC 830 has not changed significantly over
the years, the application of the existing framework has continued to evolve as a
result of the increasing interdependence and complexity of international economies
and companies’ legal structures.
Also available is the latest edition of
On the Radar, a
high-level summary of emerging issues and trends related to
the accounting and financial reporting topics addressed in
the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.