{"id":3192,"date":"2024-09-02T10:01:55","date_gmt":"2024-09-02T06:01:55","guid":{"rendered":"https:\/\/eoninvestment.com\/?p=3192"},"modified":"2026-04-15T18:16:32","modified_gmt":"2026-04-15T14:16:32","slug":"currency-translation","status":"publish","type":"post","link":"https:\/\/eoninvestment.com\/ka\/2024\/09\/02\/currency-translation\/","title":{"rendered":"<span class=\"eon-recovered-georgian-title\" data-no-translation=\"\">\u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d7\u10d0\u10e0\u10d2\u10db\u10dc\u10d0<\/span>"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Sometimes, the financial statements of a subsidiary are translated into the parent company&#8217;s currency before being presented, which complicates the evaluation of the subsidiary. In such cases, it&#8217;s important to understand the translation principles used. See the table for GAAP and IFRS guidelines:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"963\" height=\"469\" data-attachment-id=\"3195\" data-permalink=\"https:\/\/eoninvestment.com\/ka\/2024\/09\/02\/currency-translation\/image-36\/\" data-orig-file=\"https:\/\/i0.wp.com\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/image-36.png?fit=963%2C469&amp;ssl=1\" data-orig-size=\"963,469\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"image\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/image-36.png?fit=963%2C469&amp;ssl=1\" class=\"wp-image-3195\" style=\"width: 700px\" src=\"https:\/\/i0.wp.com\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/image-36.png?resize=963%2C469&#038;ssl=1\" alt=\"\"\/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When inflation is not high, both systems use the current method. This means all financial statements are translated into the parent company&#8217;s currency using year-end exchange rates (except for equity items), and exchange gains or losses are recorded in the OCI account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to GAAP, hyperinflation is defined as cumulative inflation exceeding 100% over three years, while IFRS considers additional factors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In hyperinflation scenarios, GAAP uses the temporal method, meaning all figures are converted using current exchange rates on a daily basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under IFRS, during hyperinflation, the subsidiary&#8217;s year-end figures are first adjusted based on the CPI, and then converted to the parent company&#8217;s currency using the year-end exchange rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Please review this table, in case you need formulas find <strong><a href=\"https:\/\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/conversion-methods.xlsx\">Excel file:<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"781\" height=\"721\" data-attachment-id=\"3201\" data-permalink=\"https:\/\/eoninvestment.com\/ka\/2024\/09\/02\/currency-translation\/image-37\/\" data-orig-file=\"https:\/\/i0.wp.com\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/image-37.png?fit=781%2C721&amp;ssl=1\" data-orig-size=\"781,721\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"image\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/image-37.png?fit=781%2C721&amp;ssl=1\" class=\"wp-image-3201\" style=\"width: 700px\" src=\"https:\/\/i0.wp.com\/eoninvestment.com\/wp-content\/uploads\/2024\/06\/image-37.png?resize=781%2C721&#038;ssl=1\" alt=\"\"\/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u10ec\u10e7\u10d0\u10e0\u10dd:<\/strong> Valuation, Measuring and Managing the Value of Companies &#8211; by McK.&#038;Co, T. Koller, M. Goedhart, D. Wessels<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u10d6\u10dd\u10d2\u10ef\u10d4\u10e0 \u10e8\u10d5\u10d8\u10da\u10dd\u10d1\u10d8\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8 \u10d7\u10d0\u10e0\u10d2\u10db\u10dc\u10d8\u10da\u10d8\u10d0 \u10d3\u10d4\u10d3\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10d8\u10e1\u10d4\u10d0 \u10db\u10dd\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da\u10d8, \u10e0\u10d0\u10ea \u10e8\u10d5\u10d8\u10da\u10dd\u10d1\u10d8\u10da\u10d8\u10e1 \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0\u10e1 \u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10e1. \u10d0\u10db \u10d3\u10e0\u10dd\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d5\u10d4\u10e1\u10db\u10dd\u10d3\u10d4\u10e1 \u10e0\u10d0 \u10de\u10e0\u10dd\u10dc\u10ea\u10d8\u10de\u10d8\u10d7 \u10d0\u10e0\u10d8\u10e1 \u10d7\u10d0\u10e0\u10d2\u10db\u10dc\u10d8\u10da\u10d8. \u10dc\u10d0\u10ee\u10d4\u10d7 \u10ea\u10ee\u10e0\u10d8\u10da\u10d8 GAAP-\u10d8\u10e1 IFRS-\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7: \u10e0\u10dd\u10ea\u10d0 \u10d8\u10dc\u10e4\u10da\u10d0\u10ea\u10d8\u10d0 \u10db\u10d0\u10e6\u10d0\u10da\u10d8 [\u2026]<\/p>","protected":false},"author":12998525,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_eon_insights_quality":"","_eon_insights_decision":"","_eon_insights_destination":"","_eon_insights_merge_group":"","_eon_insights_required_changes":"","_eon_insights_start_order":0,"_eon_featured_insight":0,"_eon_insights_map_version":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[31110612,774675935,772049256],"tags":[13178,179,35890,4269,660638],"eon_topic":[],"eon_learning_path":[],"eon_collection":[],"eon_level":[784445727],"eon_content_type":[],"eon_source":[784445709],"eon_idea":[784445700],"eon_framework":[],"class_list":["post-3192","post","type-post","status-publish","format-standard","hentry","category-excel-models","category-valuation-measuring-and-managing-the-value-of-companies-by-mck-co-t-koller-m-goedhart-d-wessels","category-cross-border-valuation","tag-accounting","tag-business","tag-featured","tag-finance","tag-ifrs","eon_level-intermediate","eon_source-valuation-measuring-and-managing-the-value-of-companies-by-mck-co-t-koller-m-goedhart-d-wessels","eon_idea-cross-border-valuation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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