Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity
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Foreign currency matters (topic 830) : parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity
（Financial accounting series, no. 382 . FASB accounting standards update ; no. 2013-05）
Financial Accounting Standards Board of the Financial Accounting Foundation, c2013
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Parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity
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Note
"An amendment of the FASB accounting standards codification"
"March 2013"
"a consensus of the FASB Emerging Issues Task Force"--Cover
