cumulative translation adjustment account

cumulative translation adjustment ( CTA) account
An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule. Bloomberg Financial Dictionary

Financial and business terms. 2012.

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  • Cumulative Translation Adjustment (CTA) account — An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The CTA account is required under the FASB No. 52 rule. The New York Times Financial Glossary …   Financial and business terms

  • CTA account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… …   Financial and business terms

  • FASB No. 52 — The U.S. accounting standard which was replaced by FASB No. 8. U.S. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment account in the… …   Financial and business terms

  • CTA — See commodity trading advisor The CENTER ONLINE Futures Glossary See: cumulative translation adjustment account. Bloomberg Financial Dictionary Also refers to commodity trading advisor. Bloomberg Financial Dictionary See Commodity Trading… …   Financial and business terms

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  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

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