{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/830/30/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"830","topic_title":"Foreign Currency Matters","subtopic":"830-30","subtopic_title":"Translation of Financial Statements","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Comprehensive Income","paragraphs":[{"citation":"830-30-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on reporting foreign-currency-related components of comprehensive income, see Topic <a altsource=\"GUID-50CCE9BE-79AE-4D22-A870-F7E1BA21C593.ditamap\" class=\"ditamap\">220</a>.</div></div>","snippet":"For guidance on reporting foreign-currency-related components of comprehensive income, see Topic 220.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc25e0a1f53972ed31a2ccca90940543284c961fa69b34261a565520ddb222d5","downloaded_from":"2026-09-10T01:47:30.341Z","last_downloaded_at":"2026-09-10T01:47:30.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481622","source_sha256":"37476448b27ddaa8f506b528e16ced6206da1eb1e6caa7284b2042a10409f6fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bc5e7da44552cc2f03648a8187470319321a23b8bdef668ed82f61bdde55879","downloaded_from":"2026-09-10T01:47:30.341Z","last_downloaded_at":"2026-09-10T01:47:30.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481622","source_sha256":"37476448b27ddaa8f506b528e16ced6206da1eb1e6caa7284b2042a10409f6fb"}},{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"830-30-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on whether deferred taxes shall be provided for <a href=\"/glossary/t/#translation-adjustments\" class=\"term\" title=\"Translation adjustments result from the process of translating financial statements from the entity's functional currency into the reporting currency.\"><span>translation adjustments</span></a>, see Topic <a altsource=\"GUID-536ACE12-AE3B-4036-B02C-E0B2A90A3E70.ditamap\" class=\"ditamap\">740</a>.</div></div>","snippet":"For guidance on whether deferred taxes shall be provided for translation adjustments, see Topic 740.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3aaeebee46d71205d8eab8dd98a3a5290c70adfd0aaf45588f6b22c5e6db6e4","downloaded_from":"2026-09-10T01:47:30.341Z","last_downloaded_at":"2026-09-10T01:47:30.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481622","source_sha256":"37476448b27ddaa8f506b528e16ced6206da1eb1e6caa7284b2042a10409f6fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69abc3caf9ceb13729d944a3ceedc56a1bb5eae398d2e99cc388a3929c7262ef","downloaded_from":"2026-09-10T01:47:30.341Z","last_downloaded_at":"2026-09-10T01:47:30.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481622","source_sha256":"37476448b27ddaa8f506b528e16ced6206da1eb1e6caa7284b2042a10409f6fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c63bfb0eb0e35dd70b66e0fea9e185c8e507fbc574bfbb544cf5a7430832fa8f","downloaded_from":"2026-09-10T01:47:30.341Z","last_downloaded_at":"2026-09-10T01:47:30.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481622","source_sha256":"37476448b27ddaa8f506b528e16ced6206da1eb1e6caa7284b2042a10409f6fb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c63bfb0eb0e35dd70b66e0fea9e185c8e507fbc574bfbb544cf5a7430832fa8f","downloaded_from":"2026-09-10T01:47:30.341Z","last_downloaded_at":"2026-09-10T01:47:30.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481622","source_sha256":"37476448b27ddaa8f506b528e16ced6206da1eb1e6caa7284b2042a10409f6fb"}}