Meaning CUMULATIVE TRANSLATION ADJUSTMENT (CTA) ACCOUNT: An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule
More terms such as Cumulative Translation Adjustment (CTA) account in Dictionary C.
- Definition Continuous Net Settlement (CNS):
- Examples Method of securities clearing and settlement using a clearing house, which matches transactions to securities available, resulting in one net receive or deliver position at the end of the day cumulative translation adjustment (cta) account definition.
- Definition Constant-Dollar Plan:
- Examples purchasing securities by investing a fixed amount of money at set intervals. The investor buys more shares when the price is low and fewer shares when the price is high, thus reducing the overall cumulative translation adjustment (cta) account explain.
- Definition Corporate Taxable Equivalent:
- Examples Rate of return required on a par bond to produce the same after-tax yield to maturity that the quoted premium or discount bond would generate cumulative translation adjustment (cta) account what is.
- Definition Closing Purchase:
- Examples A transaction in which the purchaser's intention is to reduce or eliminate a short position in a stock, or in a given series of options cumulative translation adjustment (cta) account meaning.
- Definition Cash Markets:
- Examples Also called spot markets, these are markets that involve the immediate delivery of a security or instrument. Related: Derivative markets cumulative translation adjustment (cta) account abbreviation.
