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курсовые разницы

English translation: foreign exchange gains and losses

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Russian term or phrase:курсовые разницы
English translation:foreign exchange gains and losses
Entered by: yusosov

12:46 May 17, 2013
Russian to English translations [PRO]
Bus/Financial - Accounting
Russian term or phrase: курсовые разницы
Курсовые разницы возникают в процессе переоценки имущества и обязательств в иностранной валюте. ... В конце кварталла производится списание курсовых разниц на стоимость основных средств и нематериальных активов.
yusosov
Local time: 08:57
foreign currency exchange gains and losses
Explanation:
http://www.google.ru/search?q=foreign exchange gains and los...

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Note added at 15 hrs (2013-05-18 04:42:25 GMT)
--------------------------------------------------

The word 'currency' can be omitted indeed.
Selected response from:

Oleg Kadkin
Russian Federation
Local time: 09:57
Grading comment
курсовые разницы <=> foreign exchange gains and losses

is the final answer. thanks for the discussion

references:
----
2.Foreign currency accounting issues
2.3. Foreign exchange gains and losses
http://www.mscs.dal.ca/~selinger/accounting/#2.3
3.Foreign currency accounting according to SSAP 20
3.1. Accounting for non-monetary current assets
http://www.mscs.dal.ca/~selinger/accounting/#3.1

Canada Revenue Agency
IT95R Foreign Exchange Gains and Losses
http://www.cra-arc.gc.ca/E/pub/tp/it95r/

HM Revenue & Customs
BIM39500 - Foreign exchange: contents
http://www.hmrc.gov.uk/manuals/bimmanual/BIM39500.htm

Taxation of Foreign Exchange Gains and Losses - article
by Jenny Bourne Wahl, US Department Of Treasury
http://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/ota57.pdf
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4Exchange rate differences
Yuri Dubrov
3 +1foreign currency exchange gains and losses
Oleg Kadkin


Discussion entries: 3





  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
Exchange rate differences


Explanation:
*

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Note added at 2 Stunden (2013-05-17 14:47:54 GMT)
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Нашел термины GAAP

можно Fair value changes of ... / or Exchange gains & losses ...

Exchange gains & losses, accounts receivable Курсовая разница (прибыль/убыток), задолженности (ссуды под залог)
Fair value changes of biological assets Биологические активы, изменения в текущих ценах
Exchange gains & losses, accounts payable Курсовая разница (прибыль/убыток) по расчетам с кредиторами


Yuri Dubrov
Russian Federation
Local time: 09:57
Works in field
Native speaker of: Russian
PRO pts in category: 8
Notes to answerer
Asker: Unfortunately it is not that simple. These are not the differences in the value of some foreign currency, but rather the difference in the book value (in the local currency) of tangible and intangible assets, whose true value is in a foreign currency, caused by the change in the exchange rate of the corresponding foreign currency. Something like that, but this is too long an explanation, and I need a short phrase.


Peer comments on this answer (and responses from the answerer)
agree  Igor Blinov
4 mins
  -> Thanks
agree  rns
9 mins
  -> Thanks
agree  Jack Doughty
18 mins
  -> thanks
agree  Maria Mizguireva
6 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
foreign currency exchange gains and losses


Explanation:
http://www.google.ru/search?q=foreign exchange gains and los...

--------------------------------------------------
Note added at 15 hrs (2013-05-18 04:42:25 GMT)
--------------------------------------------------

The word 'currency' can be omitted indeed.

Oleg Kadkin
Russian Federation
Local time: 09:57
Native speaker of: Native in ChuvashChuvash, Native in RussianRussian
PRO pts in category: 4
Grading comment
курсовые разницы <=> foreign exchange gains and losses

is the final answer. thanks for the discussion

references:
----
2.Foreign currency accounting issues
2.3. Foreign exchange gains and losses
http://www.mscs.dal.ca/~selinger/accounting/#2.3
3.Foreign currency accounting according to SSAP 20
3.1. Accounting for non-monetary current assets
http://www.mscs.dal.ca/~selinger/accounting/#3.1

Canada Revenue Agency
IT95R Foreign Exchange Gains and Losses
http://www.cra-arc.gc.ca/E/pub/tp/it95r/

HM Revenue & Customs
BIM39500 - Foreign exchange: contents
http://www.hmrc.gov.uk/manuals/bimmanual/BIM39500.htm

Taxation of Foreign Exchange Gains and Losses - article
by Jenny Bourne Wahl, US Department Of Treasury
http://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/ota57.pdf
Notes to answerer
Asker: A similar idea just came up to me as well "foreign exchange gains and losses". This is a much closer term. If nobody come up with a better answer I will take yours. I would prefer it without the word "currency" though, because it is about the asset value. Please correct your answer if you think "foreign exchange gains and losses" is ok.


Peer comments on this answer (and responses from the answerer)
agree  cyhul
7 days
Login to enter a peer comment (or grade)



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