PSAK 10, paragraf 20 Pengakuan Awal: Translation the Current Rate method will convert financial
Transaksi valuta asing transaksi yang didenominasi statements using
dalam valuta asing, termasuk transaksi: (a) jual beli; (b) Current (FYE): assets, liabilities
pinjam meminjam; (c) perolehan pelepasan aset, Historical: equity, dividends (retained earnings is not
translated)
pengadaan penyelesaian liabilitas. Current (average): revenues, expenses
Paragraf 21: Remeasurement the Temporal Method will convert financial
Pada pengakuan awal, transaksi valuta asing dicatat statements using
dalam mata uang fungsional, valuta asing dihitung ke Current (FYE): monetary assets, liabilities
dalam mata uang fungsional dengan kurs spot antara Historical: other assets, liabilities
Historical: equity, dividends (retained earnings is not
mata uang fungsional dan valuta asing pada tanggal
remeasured)
transaksi. Current (average) and Historical: revenues, expenses