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2020年12月15日 · A functional currency is the main currency that a company conducts its business. As companies transact in many currencies but report their financial statements in one...
An entity is required to determine a functional currency (for each of its operations if necessary) based on the primary economic environment in which it operates and generally records foreign currency transactions using the spot conversion rate to that functional
Functional currency refers to the main currency used by a business or unit of a business. It is the monetary unit of account of the principal economic environment in which an economic entity operates.
功能性货币（Functional Currency）是企业主张的经营环境中所使用的货币。 功能性货币以外的货币均为外币。 境外实体（foreign entity）的功能性货币通常是它孳生和耗用现金的货币，但当功能性货币难以从其与现金流量的关系中判断时，还可以考虑其他因素。
2022年5月31日 · ASC 830-10-45-2 provides the definition of functional currency. This guidance refers to the functional currency of an entity but, as discussed in FX 2, the better term is distinct and separable operation, since that is the primary attribute of a reporting entity’s foreign entities.
2012年11月27日 · 什麼是功能性貨幣？. 企業主張的經營環境中所使用的貨幣。. 功能性貨幣以外的貨幣均為外幣。. 境外實體（foreign entity）的功能性貨幣通常是它孳生和耗用 現金 的貨幣，但當功能性貨幣難以從其與 現金流量 的關係中判斷時，還可以考慮其他因素。. 境 ...
Foreign currency is a currency other than the functional currency of the entity. Foreign operation is an entity that is a subsidiary, associate, joint venturearrangement or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
功能性貨幣（Functional Currency）是企業主張的經營環境中所使用的貨幣。 功能性貨幣以外的貨幣均為 外幣 。 境外 實體 （foreign entity）的功能性貨幣通常是它孳生和耗用現金的貨幣，但當功能性貨幣難以從其與 現金流量 的關係中判斷時，還可以考慮其他因素。
When the above indicators are mixed and the functional currency is not obvious, management uses its judgement to determine the functional currency that most faithfully represents the economic effects of the
The functional currency is the currency in which an entity records and measures its transactions, in other words, the currency in which it maintains its accounting records. It is determined by reference to the currency of the primary economic environment in which that entity operates.
