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	<id>https://wiki-dev.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Foreign_operation</id>
	<title>Foreign operation - Revision history</title>
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	<updated>2026-05-01T01:54:40Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Foreign_operation&amp;diff=21818&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Add link.</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Foreign_operation&amp;diff=21818&amp;oldid=prev"/>
		<updated>2022-03-05T16:39:23Z</updated>

		<summary type="html">&lt;p&gt;Add link.&lt;/p&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 16:39, 5 March 2022&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l16&quot;&gt;Line 16:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 16:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Currency]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Currency]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Divestment]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Divestment]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
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&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Exchange difference]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Exchange difference]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Foreign exchange]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Foreign exchange]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

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		<author><name>imported&gt;Doug Williamson</name></author>
	</entry>
	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Foreign_operation&amp;diff=21817&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Create page - source - IAS Plus - https://www.iasplus.com/en/standards/ias/ias21</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Foreign_operation&amp;diff=21817&amp;oldid=prev"/>
		<updated>2022-03-05T16:38:52Z</updated>

		<summary type="html">&lt;p&gt;Create page - source - IAS Plus - https://www.iasplus.com/en/standards/ias/ias21&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;1.  ''Foreign currency - translation - IAS 21.''&lt;br /&gt;
&lt;br /&gt;
Under IAS 21, a foreign operation is a subsidiary, associate, joint venture, or branch whose activities are based in a country or currency other than that of the reporting entity.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
2.  ''Other entities and activities.''&lt;br /&gt;
&lt;br /&gt;
More broadly, any similar entity or activity in other contexts.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== See also ==&lt;br /&gt;
* [[Associate]]&lt;br /&gt;
* [[Branch]]&lt;br /&gt;
* [[Cumulative currency translation differences]]&lt;br /&gt;
* [[Cumulative exchange differences]]&lt;br /&gt;
* [[Currency]]&lt;br /&gt;
* [[Divestment]]&lt;br /&gt;
* [[Exchange difference]]&lt;br /&gt;
* [[Foreign exchange]]&lt;br /&gt;
* [[IAS 21]]&lt;br /&gt;
* [[Joint venture]]&lt;br /&gt;
* [[Reporting entity]]&lt;br /&gt;
* [[Subsidiary]]&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== External link ==&lt;br /&gt;
*[https://www.iasplus.com/en/standards/ias/ias21 IAS 21 - IAS Plus]&lt;br /&gt;
&lt;br /&gt;
[[Category:Accounting,_tax_and_regulation]]&lt;br /&gt;
[[Category:The_business_context]]&lt;br /&gt;
[[Category:Identify_and_assess_risks]]&lt;br /&gt;
[[Category:Manage_risks]]&lt;br /&gt;
[[Category:Risk_frameworks]]&lt;br /&gt;
[[Category:Cash_management]]&lt;br /&gt;
[[Category:Financial_products_and_markets]]&lt;br /&gt;
[[Category:Liquidity_management]]&lt;/div&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
	</entry>
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