Goto Section: 32.7130 | 32.7150 | Table of Contents

FCC 32.7140
Revised as of
Goto Year:1996 | 1998
Sec. 32.7140  Gains and losses from foreign exchange.

    This account shall include all gains and losses resulting from the 
exchange of foreign currency. Transaction (realized) gains or losses 
shall be measured based on the exchange rate in effect on the 
transaction date. Unrealized gains or losses shall be measured based on 
the exchange rate in effect at the balance sheet date.


Goto Section: 32.7130 | 32.7150

Goto Year: 1996 | 1998
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