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Roadmap Series

Foreign Currency Transactions and Translations

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A Roadmap to Foreign Currency Transactions and Translations (July 2020)

  • 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 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, 2020.
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.