Translation Risk _ACCA考试FM知识点

Translation Risk _ACCA考试FM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Translation Risk _ACCA考试FM知识点，希望能够帮助到大家。

【科目】

ACCA-FM

【知识点】

Translation Risk 

Translation Risk 

This is the risk that the organisation will make exchange losses when the accounting results of its foreign branches or subsidiaries are translated into the home currency. Translation losses can result, for example, from restating the book value of a foreign subsidiary's assets at the exchange rate on the statement of financial position date. 

Note that this is purely a paper-based exercise - it is the translation not the conversion of real money from one currency to another.

Unless managers believe that the company‘s share price will fall as a result of showing a translation exposure loss in the company’s accounts, translation exposure will not normally be hedged. The company‘s share price, in an efficient market, should only react to exposure that is likely to have an impact on cash flows.

以上就是小编为大家整理Translation Risk _ACCA考试FM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Tracy老师基础班班

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