Roadmap: Foreign Currency Matters (2022)

Published on: 04 Apr 2022

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance under ASC 830. While the guidance in ASC 830 has not changed significantly over the years, the application of the existing framework has continued to evolve as a result of the increasing interdependence and complexity of international economies and companies’ legal structures.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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