# ASC 830-30-50: Foreign Currency Matters — Translation of Financial Statements — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/830/30/#50-disclosure)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:47:25.775Z to 2026-09-10T01:47:25.775Z

Record version: sha256:7828a98b4daef8b468c47dec0969daaea4a8f203fd814846acf9e537a13bc939

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 830-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/830/30/#50-disclosure)

SEC content: no

#### Analysis of Changes in Cumulative Translation Adjustment

##### [830-30-50-1](https://asc.understandingaccounting.org/asc/830/30/#830-30-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:47:25.775Z to 2026-09-10T01:47:25.775Z

Record version: sha256:9103041b609bb273f89a4c19dfbdb9618d683fe48cf91ff789592f61b9cf3fd1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


If not provided in a separate financial statement or as part of a statement of changes in equity, an analysis of the changes during the period in the accumulated amount of [translation adjustments](https://asc.understandingaccounting.org/glossary/t/#translation-adjustments "Translation adjustments result from the process of translating financial statements from the entity's functional currency into the reporting currency.") reported in equity shall be provided in notes to financial statements. At a minimum, the analysis shall disclose the items enumerated in paragraph [830-30-45-20](https://asc.understandingaccounting.org/asc/830/30/#830-30-45-20).

#### Subsequent Rate Changes

##### [830-30-50-2](https://asc.understandingaccounting.org/asc/830/30/#830-30-50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:47:25.775Z to 2026-09-10T01:47:25.775Z

Record version: sha256:e52f91f9f316f991c6cb1cf57094c817af40d4150a0e5acd5f09b432d54b3b93

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Disclosure of a rate change that occurs after the date of the reporting entity's financial statements or after the date of the [foreign currency statements](https://asc.understandingaccounting.org/glossary/f/#foreign-currency-statements "Financial statements that employ as the unit of measure a functional currency that is not the reporting currency of the reporting entity.") of a [foreign entity](https://asc.understandingaccounting.org/glossary/f/#foreign-entity "An operation (for example, subsidiary, division, branch, joint venture, and so forth) whose financial statements are both: Prepared in a currency other than the reporting currency of the reporting entity Combined or consolidated with or accounted for on the equity basis in the financial statements of the reporting entity.") if they are consolidated, combined, or accounted for by the equity method in the financial statements of the [reporting entity](https://asc.understandingaccounting.org/glossary/r/#reporting-entity "An entity or group whose financial statements are being referred to. Those financial statements reflect any of the following: The financial statements of one or more foreign operations by combination, consolidation, or equity accounting Foreign currency transactions.") and its effects on unsettled balances pertaining to [foreign currency transactions](https://asc.understandingaccounting.org/glossary/f/#foreign-currency-transactions "Transactions whose terms are denominated in a currency other than the entity's functional currency. Foreign currency transactions arise when a reporting entity does any of the following: Buys or sells on credit goods or services whose prices are denominated in foreign currency Borrows or lends funds and the amounts payable or receivable are denominated in foreign currency Is a party to an unperformed forward exchange contract For other reasons, acquires or disposes of assets, or incurs or settles liabilities denominated in foreign currency."), if significant, may be necessary.