current rate method

current rate method
The translation of all foreign currency balance sheet and income statement items at the current exchange rate. Bloomberg Financial Dictionary

Financial and business terms. 2012.

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  • Current Rate Method — A method of foreign currency translation where most items in the financial statements are translated at the current exchange rate. The exception would be income statements items, which are translated at actual exchange rates. This method of is… …   Investment dictionary

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  • Monetary / non-monetary method — Under this translation method, monetary items ( e.g. cash, accounts payable and receivable, and long term debt) are translated at the current rate while non monetary items ( e.g. inventory, fixed assets, and long term investments) are translated… …   Financial and business terms

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