Topic 17 Translation of Foreign Operations

00:00 Introduction
00:23 Functional currency
01:10 Functional currency - primary factors
03:25 Functional currency - secondary factors
04:00 Functional currency - additional factors
08:05 Translation methods
11:58 Monetary v Non-monetary items
14:03 Functional currency translation (temporal) method
26:56 Presentation currency translation (current rate) method