Accounting Standards Codification: 830 - Foreign Currency Matters | ASC | GAAP Plus

# Reference Report Element
1 830 20 35 1 Conversion Gains and Losses on Foreign Investments
2 830 20 50 1 Foreign Currency Transaction Gain (Loss), Unrealized
3 830 20 50 1 Foreign Currency Transaction Loss, before Tax
4 830 20 50 1 Foreign Currency Transaction Gain, before Tax
5 830 20 50 1 Foreign Currency Transactions and Translations Policy [Policy Text Block]
6 830 20 50 1 Foreign Currency Transaction Gain (Loss), Realized
7 830 20 45 1 Foreign Currency Transaction Loss, before Tax
8 830 20 45 1 Foreign Currency Transaction Gain, before Tax
9 830 20 45 1 Foreign Currency Transaction Gain (Loss), before Tax
10 830 20 45 1 Foreign Currency Transaction Gain (Loss), Unrealized
11 830 20 45 1 Foreign Currency Transaction Gain (Loss), Realized
12 830 20 50 1 Foreign Currency Transaction Gain (Loss), before Tax
13 830 20 45 2 Foreign Currency Transaction Gain (Loss), before Tax
14 830 20 45 2 Foreign Currency Transaction Gain (Loss), Realized
15 830 20 45 2 Foreign Currency Transaction Gain (Loss), Unrealized
16 830 Foreign Currency Disclosure [Text Block]
17 830 20 45 2 Foreign Currency Transaction Loss, before Tax
18 830 20 45 2 Foreign Currency Transaction Gain, before Tax
19 830 20 50 2 Description of Effect of Subsequent Foreign Currency Exchange Rate Change
20 830 20 35 3 (b) Adjustment for Long-term Intercompany Transactions, Gross of Tax
21 830 20 35 3 (b) Adjustment for Long-term Intercompany Transactions, Net of Tax
22 830 20 35 3 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax
23 830 20 35 3 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax
24 830 230 45 1 Effect of Exchange Rate on Cash and Cash Equivalents
25 830 230 45 1 Effect of Exchange Rate on Cash
26 830 230 45 1 Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect
27 830 230 45 1 Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect
28 830 230 45 1 Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents
29 830 230 45 1 Effect of Exchange Rate on Cash, Discontinued Operations
30 830 230 45 1 Effect of Exchange Rate on Cash and Cash Equivalents, Continuing Operations
31 830 230 45 1 Effect of Exchange Rate on Cash and Cash Equivalents, Discontinued Operations
32 830 230 45 1 Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Disposal Group, Including Discontinued Operations
33 830 230 45 1 Effect of Exchange Rate on Cash, Continuing Operations
34 830 230 45 1 Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations
35 830 30 50 1 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
36 830 30 50 1 Foreign Currency Transactions and Translations Policy [Policy Text Block]
37 830 30 50 1 Foreign Currency Translation Adjustment, Description
38 830 30 50 1 Adjustment for Long-term Intercompany Transactions, Net of Tax
39 830 30 50 1 Adjustment for Long-term Intercompany Transactions, Tax Expense (Benefit)
40 830 30 50 1 Adjustment for Long-term Intercompany Transactions, Gross of Tax
41 830 30 50 1 Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax
42 830 30 S99 1 Difference between Reported Amount and Reporting Currency Denominated Amount, Value
43 830 30 S99 1 Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount [Table]
44 830 30 S99 1 Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount [Table Text Block]
45 830 30 S99 1 Liability, Reporting Currency Denominated, Value
46 830 30 S99 1 Expenses and Losses, Reporting Currency Denominated, Value
47 830 30 S99 1 Amount Recognized in Income Due to Inflationary Accounting
48 830 30 S99 1 Description of Difference between Reported Amount and Reporting Currency Denominated Amount
49 830 30 S99 1 Asset, Reporting Currency Denominated, Value
50 830 30 S99 1 Revenues and Gains, Reporting Currency Denominated, Value
51 830 30 S99 1 Foreign Currency Exchange Rate, Remeasurement
52 830 30 S99 1 Foreign Currency Exchange Rate, Translation
53 830 30 50 2 Description of Effect of Subsequent Foreign Currency Exchange Rate Change
54 830 30 45 12 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax
55 830 30 45 12 Translation Adjustment Functional to Reporting Currency, Net of Tax, Period Increase (Decrease)
56 830 30 45 12 Translation Adjustment Functional to Reporting Currency, Increase (Decrease), Gross of Tax
57 830 30 45 12 Translation Adjustment Functional to Reporting Currency, Tax Expense (Benefit)
58 830 30 45 12 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
59 830 30 45 12 Translation Adjustment Functional to Reporting Currency, Net of Tax
60 830 30 45 12 Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax
61 830 30 45 18 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
62 830 30 45 18 Adjustment for Long-term Intercompany Transactions, Net of Tax
63 830 30 45 18 Adjustment for Long-term Intercompany Transactions, Gross of Tax
64 830 30 45 18 Adjustment for Long-term Intercompany Transactions, Tax Expense (Benefit)
65 830 30 45 20 (a) Translation Adjustment Functional to Reporting Currency, Net of Tax
66 830 30 45 20 (a) Derivatives used in Net Investment Hedge, Net of Tax
67 830 30 45 20 (b) Schedule of Intercompany Foreign Currency Balances [Table Text Block]
68 830 30 45 20 (b) Adjustment for Long-term Intercompany Transactions, Gross of Tax
69 830 30 45 20 (b) Intercompany Foreign Currency Balance by Description [Axis]
70 830 30 45 20 (b) Schedule of Intercompany Foreign Currency Balance [Table]
71 830 30 45 20 (b) Derivatives used in Net Investment Hedge, Increase (Decrease), Gross of Tax
72 830 30 45 20 (b) Translation Adjustment Functional to Reporting Currency, Increase (Decrease), Gross of Tax
73 830 30 45 20 (b) Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax
74 830 30 45 20 (b) Translation Adjustment Functional to Reporting Currency, Net of Tax, Period Increase (Decrease)
75 830 30 45 20 (b),(c) Adjustment for Long-term Intercompany Transactions, Net of Tax
76 830 30 45 20 (b),(c) Cumulative Translation Adjustment, Net of Tax, Period Increase (Decrease)
77 830 30 45 20 (b),(c),(d) Derivatives used in Net Investment Hedge, Net of Tax, Period Increase (Decrease)
78 830 30 45 20 (b,c) Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax
79 830 30 45 20 (b,d) Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax
80 830 30 45 20 (c) Other Comprehensive Income (Loss), Foreign Currency Translation Gain (Loss) Arising During Period, Tax
81 830 30 45 20 (c) Derivatives used in Net Investment Hedge, Tax Expense (Benefit)
82 830 30 45 20 (c) Translation Adjustment Functional to Reporting Currency, Tax Expense (Benefit)
83 830 30 45 20 (c) Translation Adjustment Functional to Reporting Currency, Net of Tax, Period Increase (Decrease)
84 830 30 45 20 (c) Adjustment for Long-term Intercompany Transactions, Tax Expense (Benefit)
85 830 30 45 20 (d) Translation Adjustment Functional to Reporting Currency, Net of Tax, Period Increase (Decrease)
86 830 30 45 20 (d) Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)
87 830 30 45 20 (d) Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax
88 830 30 45 20 (d) Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax
89 830 30 45 20 (d) Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, before Tax
90 830 30 45 20 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax
91 830 30 45 20 (d)(c) Derivatives used in Net Investment Hedge, Gain (Loss), Reclassified to Earnings, Net of Tax
92 830 30 45 21 Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Tax