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Keywords: current values
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Journal Articles
Accounting Horizons (2014) 28 (3): 673–694.
Published: 01 September 2014
... measurement principle of the respective item: Assets measured at historical cost were translated using the historical exchange rate, while assets carried at “current values,” e.g., cash, were translated at the current exchange rate. For Lorensen (1972 , 48), the treatment of translation adjustments was clear...