- DefinitionTabular disclosure of long-term intra-entity foreign currency adjustment, including, but not limited to, translation of underlying foreign currency and intra-entity foreign currency transaction that is considered to be long-term investment with settlement not planned or anticipated in foreseeable future.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20
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