Tag
currency translation adjustment
NCI in the Consolidated Statement of Changes in Equity: How to Build the NCI Column Correctly
August 7, 2026
The audit partner had reviewed the consolidated financial statements twice. The income statement looked right. The balance sheet reconciled. But…
Recycling the CTA on Disposal of a Foreign Subsidiary: What Happens to the FCTR When You Sell
August 6, 2026
The finance director had been preparing the sale of the Singapore subsidiary for six months. She knew the headline figures:…
NCI and Currency Translation Adjustments: How to Split the CTA in Partly-Owned Foreign Subsidiaries
August 4, 2026
Most finance teams understand the mechanics of currency translation well enough: income statement items are translated at the average rate…
How to Calculate the Cumulative Translation Adjustment (CTA) in Group Consolidation
May 20, 2026
If you have ever prepared or reviewed a consolidated balance sheet and found yourself staring at a line in equity…