A Roadmap to Foreign Currency Transactions and Translations (July 2019)
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This Roadmap provides Deloitte’s insights into and interpretations
of the accounting guidance under ASC 830 and IFRS® Standards (in
Chapter 10). This
update reflects guidance that is effective for annual reporting periods beginning on
or after January 1, 2019.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 830. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Foreign Currency” tab at the bottom of the Q&A to Roadmap Quick Reference
Guide and search for the Q&A’s number or title.
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.