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Glossary > F > "FASB No 52" Definition

FASB No 52

The U.S. accounting standard which replaced FASB No. 8. U.S. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment account in the equity section of the balance sheet.

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FASB No 52 \ The U.S. accounting standard which replaced FASB No. 8. U.S. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment account in the equity section of the balance sheet.

FASB No 52 / the u.s. accounting standard which replaced fasb no. 8. u.s. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment account in the equity section of the balance sheet.