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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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ATH

It stands for all-time high; the highest ever price a currency or crypto (coin) reaches up to a given point...

    Primary Currency

    The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

      Accounting Currency

      The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

        Reporting Currency

        The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

          Presentation Currency

          The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

            Functional Currency

            The currency that an entity uses to record and measure its transactions. A functional currency is used to present the...

              Currency Translation Reserve

              A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

                FCTR

                It stands for foreign currency translation reserve; a type of reserve that is created to account for foreign currency translation...

                  Foreign Currency Translation Reserve

                  A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

                    Scrip Currency

                    A "scrip" is a piece of paper (it was also printed on leather, metal, fish-skin parchment) that was originally used...