# ASC 205-10-60: Presentation of Financial Statements — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/10/#60-relationships)

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## ASC 205-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/205/10/#60-relationships)

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#### Foreign Currency Matters

##### [205-10-60-1](https://asc.understandingaccounting.org/asc/205/10/#205-10-60-1)

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For guidance on translating foreign currency statements that are incorporated in the financial statements of a reporting entity by consolidation, combination, or the equity method of accounting, see Subtopic 830-30.