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Standard reference · STD:fasb/asc-830-foreign-currency-matters/2026-08-08

FASB ASC Topic 830 — foreign-currency bridge

Version bound authority record for supplied functional currency transaction remeasurement and foreign entity translation.

Updated Aug 8, 2026 Review due Nov 8, 2026

Scope of this reference

Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.

Authority
Financial Accounting Standards Board
Standard
ASC Topic 830
Version
Codification content as verified 2026-08-08
Where it applies
United States GAAP
Entities covered
Foreign-currency transactions and foreign-entity statements within Topic 830
Last source check recorded
Aug 8, 2026
Status recorded at review
current
Effective from
Not specified in this record

Inspect the source: FASB Accounting Standards Codification Topic 830, Foreign Currency Matters

Check the applicable effective dates and later amendments in the source before applying this reference.

Concepts using this reference (5)

Instructional scope

The bridge distinguishes denomination, functional currency, and reporting currency; recomputes a supplied monetary-item remeasurement and a simplified translation/CTA schedule; and preserves rate labels and dates.

Limitations

Functional currency, appropriate rates, highly inflationary status, intercompany character, tax effects, hedging, and disposal treatment are supplied or escalated rather than independently concluded.