Cumulative Translation Adjustment (CTA) account

Cumulative Translation Adjustment (CTA) account
An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The CTA account is required under the FASB No. 52 rule. The New York Times Financial Glossary

Financial and business terms. 2012.

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  • cumulative translation adjustment account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… …   Financial and business terms

  • CTA account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… …   Financial and business terms

  • CTA — See commodity trading advisor The CENTER ONLINE Futures Glossary See: cumulative translation adjustment account. Bloomberg Financial Dictionary Also refers to commodity trading advisor. Bloomberg Financial Dictionary See Commodity Trading… …   Financial and business terms

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