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Operational Control

The authority or power to influence (take charge in) normal business operations of a firm at the "operational" level including...

    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...

          Foreign Operation

          The operations of a reporting entity that are based in a foreign country or are denominated in a currency other...

            Shoestring Operation

            A small-scale or meager-budget business or enterprise. When a firm doesn’t have the resources or intention to spend much money...