financial final exam

Temporal translation method - assets

current assets - current
longterm assets - historical

Temporal translation method - liabilities

current liabilities - current
deferred income - historical
longterm liabilities - current

Temporal translation method - shareholder's equity

capital stock - historical
APIC - historical
Retained earnings - composite
dividends - historical

Temporal translation method - income statement

revenues - average
most expenses - average
COGS - historical
Depreciation expense - historical
amortization expense - historical

current translation method - assets

current assets - current
longterm assets - current

current translation method - liabilities

current liabs - current
deferred income - current
longterm liabs - current

current translation method - shareholder's equity

capital stock - historical
APIC - historical
retained earnings - composite
dividends - historical

current translation method - income statement

revenues - average
most expenses - average
COGS - average
Depreciation expense - average
amortization - average