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Cumulative Translation Adjustment (CTA) Account

Filed Under: c by Love Machine
Cumulative Translation Adjustment (CTA) Account
Term used with translated balance sheets. The CTA is a FASB No. 52 rule requirement. The profits and/or losses arising from translation are cumulatively accounted for a period of years in such a balance sheet.

Recommended for you:

  1. FASB No. 52
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  4. FASB No. 8
Home / Glossary / c / Cumulative Translation Adjustment (CTA) Account

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