Foreign operation
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1. Foreign currency - translation - IAS 21.
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.
2. Other entities and activities.
More broadly, any similar entity or activity in other contexts.
See also
- Associate
- Branch
- Cumulative currency translation differences
- Cumulative exchange differences
- Currency
- Divestment
- Entity
- Exchange difference
- Foreign exchange
- IAS 21
- Joint venture
- Reporting entity
- Subsidiary
